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Order HAC/1148/2018 of 18 October (BOE of 31 October): modification of forms 303, 322 and 390

Orden HAC/1148/2018, de 18 de octubre,

por la que se modifican la Orden EHA/3434/2007, de 23 de noviembre, por la que se aprueban los modelos 322 de autoliquidación mensual, modelo individual, y 353 de autoliquidación mensual, modelo agregado, y el modelo 039 de comunicación de datos, correspondientes al régimen especial del grupo de entidades en el impuesto sobre el Valor Añadido, la Orden EHA/3012/2008, de 20 de octubre, por la que se aprueba el modelo 347 de declaración anual de operaciones con terceras personas, así como los diseños físicos y lógicos y el lugar, forma y plazo de presentación, la Orden EHA/3786/2008, de 29 de diciembre, por la que se aprueban el modelo 303 Impuesto sobre el Valor Añadido, autoliquidación, la Orden EHA/3111/2009, de 5 de noviembre, por la que se aprueba el modelo 390 de declaración-resumen anual del Impuesto sobre el Valor Añadido y se modifica el anexo I de la Orden EHA/1274/2007, de 26 de abril, por la que se aprueban los modelos 036 de declaración censal de alta, modificación y baja en el censo de empresarios, profesionales y retenedores y 037 declaración censal simplificada de alta, modificación y baja en el censo de empresarios, profesionales y retenedores, y la Orden HAP/2194/2013, de 22 de noviembre.

The main objective of this Order is to introduce technical improvements in certain self-assessment and declaration models (“Model 322. VAT. Groups of companies. Individual form. Monthly self-assessment”, “Model 303. VAT. “Self-assessment” and “Form 390. VAT. “Annual Summary Statement”).

Additionally, this Order modifies the deadline for submitting “ Model 347. Annual declaration of transactions with third parties”, establishing it indefinitely in the month of FEBRUARY (applicable for the first time to the model corresponding to 2018), and modifies the procedure for the electronic submission via the Internet of the informative declarations in order to unify the treatment of all of them.

In relation to VAT, the Ministerial Order modifies Order EHA/3434/2007, of November 23, Order EHA/3786/2008, of December 29 and Order EHA/3111/2009, of November 5, introducing the following changes:　

Models 303 and 322:　

  • In order to clarify the taxable persons who must report their volume of operations in the declaration-settlement corresponding to the last settlement period, the identification data section is modified, replacing the box "Exempt from the annual VAT Declaration-summary, model 390: Is there an annual volume of operations (Art 121 LIVA)?" for two others:　
    • "Are you exempt from the annual VAT summary declaration, form 390?": Those exempt from the obligation to present form 390 must mark "Yes" (taxable persons who exclusively carry out activities that are taxed under a simplified VAT regime and/or leasing of urban real estate (those activities for which they do not have obligation to submit periodic self-assessments) and, on the other hand, business owners who keep record books through the electronic headquarters of the AEAT - SII).
    • "Is there an annual volume of operations (art. 121LIVA)?": Those who have marked "Yes" in the previous box must indicate whether there is an annual volume of operations.
  • Box 79 is modified to expressly include the amount of non-routine deliveries of investment gold. 　

Form 390:　

  • In the identification data section, the box "Does the self-assessment for the last period correspond to the special regime of the group of entities " is removed. as a consequence of the exemption from the obligation to submit the annual summary declaration for taxable persons who keep VAT record books through the electronic headquarters of the State Tax Administration Agency through the electronic provision of billing records. 　
  • It is established that the performance of activities for which there is no obligation to submit periodic self-assessments will not affect the exemption from submitting form 390. Thus, for example, a businessman who carries out two activities, paying one of them in the simplified VAT regime and the other in the special regime for agriculture, livestock and fishing, will not be required to present form 390.　
  • Having elapsed more than four years since the last modification of tax rates, in the breakdown of deductible VAT the non-current rates are eliminated and a box is created in which they will be included, if applicable. , deductible fees by virtue of an administrative resolution or final judgment with non-current rates.　
  • In the results section, a box is created to record the outstanding compensation installments at the end of the year.　
  • In the breakdown of trading volume, non-routine deliveries of investment gold are expressly included in box 106 .　

These modifications will be applicable for the first time for the presentation of forms 303 and 322 corresponding to the last settlement period of 2018 and to the information declaration, form 390, corresponding to 2018.