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AEAT190/Functional Documentation

Contents

Document sign-off

Role Name Sign-off date
PM Patricia San Juan
QA Patricia San Juan
Development Víctor Martínez

Document Status

Date Author or editor Description of change Document status Document version
November 30th, 2011 Víctor Martínez Document creation Draft V1
December 15th, 2011 Patricia San Juan Document review Final V1

Overview & Justification

Purpose

The purpose of this document is to describe the functional specifications for a new commercial module which is the “Withholding Report: Modelo 190 (Spain)” as a valid file.

Modelo 190 report includes withholdings and payments on account of income from employment and economic activities, prizes and certain capital gains and income allocations.

It must be submitted to the Tax Authorities on a yearly basis within the January month. This report includes all the previous year withholding related operations.

The report can be submitted through Internet using a valid format Modelo 190 file.

On line submission implies that the Spanish companies must have a Tax ID as well as a user Certificate X.509.V3 issued by FNMT or any other valid Certificate according to tax authorities requirements.

This new feature is going to be developed and delivered as a new commercial module which will be part of the Professional Edition of the Spanish Pack which will be implemented according to the Technical Documentation which can be found here : Spain AEAT Modelo 190 Technical Documentation

Scope

In Scope:

Modelo 190 withholding report submission as a valid txt file which can be submitted through below AEAT (Spanish Public Treasury) link:

190 On-line submission

The Modelo 190 file generated by Openbravo will include:

Modelo 190 uses the payment information stored into the system, that's why it will be available for the following scenarios:

These scenarios require to create two different modules:

The last two versions will be ready for working with migrated instances.


Modelo 190 module will support 190 supplementary statements. A suplementary statement is an statement which fully voids a statement already submitted which therefore is submitted once more.

Out of Scope:

The Modelo 190 file generated by Openbravo will NOT include:

Modelo 190 module will NOT support 190 complentary statements. A complementary statement is an statement which must include transactions which were not included in a statement already submitted.

If the user needs to include any of the data described above as at of scope, the way to get it done will imply the manual modification of the Openbravo's generated file inside the [http://www.agenciatributaria.es/AEAT.internet/Inicio_es_ES/_Configuracion_/_Acceda_directamente/_A_un_clic_/Descarga_de_programas_de_ayuda/Declaraciones_Informativas/Declaraciones_Informativas.shtml AEAT Informativas software

Users & business process description

User goals

Modelo 190 will allow the end user to:

  1. Get the Spanish Withholding tax rates to be taken into account in the 190 file properly Setup by getting them linked to the corresponding 190 output parameters.
  2. Generate Modelo 190 file for a given year as a valid text file according to the Spanish Tax Authotities requirements.
  3. Review the 190 file generated importing it into the AEAT Informativas software
  4. Submit 190 valid file to the tax authorities via INTERNET (on-line submission), in the following link: 190 On-line submission

User Roles and Personas

The following roles are involved:

Accounting Manager (Mary):
Mary is the accounting manager. She is the accountant responsible therefore she needs to make sure that the Company complies with the Law and the Tax requirements.

She should be able to review 190 tax report setup provided by OB and adjust it if required based on her company specific needs.

She should also be able to launch 190 tax report and review it whenever needed in order to properly submit it to the tax authorities as a valid file.


Purchase staff (Alice):
Alice is an employee part of the purchase staff.

She will be the one entering purchase invoices including Withholding in the system, which therefore must be part of the Modelo 190.

Business scenario/s

F&B is an enterprise located in Spain made of several subsidiaries. F&B is the parent company while, F&B Spain is located in Spain and F&B US Inc is located in USA. Each subsidiary is modeled in OB ERP as a legal entity organization wth accounting.

Purchase transactions (November):

  1. On November 18th Alice enters in the system a purchase invoice from vendor Bebidas Alegres (Spanish vendor).

Purchase invoice includes a line net amount of 176.00€ related to "Prestaciones servicios nacional 0% - 15%R" tax rate.
The invoice is immediately paid. The withholding tax associated is -26.40€ (-15% of 176.00€)

On November 19, Mary launches the 190 report, that includes a line for Bebidas Alegres business partner with a withholding of 26.40€ for the G-01 tributary key.

  1. On November 20th Alice enters in the system a purchase invoice from vendor Bebidas Alegres (Spanish vendor).

Purchase invoice includes a line net amount of 176.00€ related to "Prestaciones servicios nacional 18% - 15%R" tax rate.
The invoice is not paid. The withholding tax associated is -26.40€ (-15% of 176.00€)

On November 21, Mary launches the 190 report, that includes a line for Bebidas Alegres business partner with a withholding of 26.40€ for the G-01 tributary key corresponding to the first invoice.
The second one is not included into the report because it hasn't been paid yet.

  1. On November 22th, our company fully pays the second invoice to Bebidas Alegres vendor.

On November 23, Mary launches the 190 report, that includes a line for Bebidas Alegres business partner with a withholding of 52.80€ for the G-01 tributary key, which corresponds to the sum of both invoices.

Functional requirements

Functional Requirement 1 - AEAT190 File Structure

The module must generated a file with the valid structure for the Modelo 190, that we can be imported into the official AEAT Informativas software,
and later on submit to the Tax Authorities.

The structure can be found at Spain AEAT Modelo 190 File structure (Spanish)

Functional Requirement 2 - Modelo 190 Input Parameters

When launching the report, the following input parameters will be displayed:

The user can enter a file name for the generated report

Checkbox that must be selected in case of a 190 supplementary statement.

Text field for entering the number of the 190 statement already submitted which is being voided and submitted once more.

Functional Requirement 3 - Information to be included in the 190 file

The file generated by Openbravo includes the withholdings related to Spanish professional activities registered and posted in Openbravo as purchase invoices within the previous year of submission year, therefore:

In the case of monetary withholdings paid within the Fiscal Year (2011 for instance) but related to purchase invoices do not posted within that Fiscal Year but previous ones (2010, 2009, 2008...), the 190 file will also include information about the year when the purchase invoice/s got posted.

Monetary withholdings related to professional activies must be linked to the tributary key G, subkeys 01 and 03.

Functional Requirement 4 - Withholding types to be included

Only withholdings that are associated to a withholding tax rate are supported.
The reason behind is that no other type of withholdings are officially supported in Openbravo 3.

The Modelo 190 module will be backported to Openbravo 2.50 therefore it will behave same way as 3.0 version of the module.

Functional Requirement 5 - Document types to be included

The only "Document Type" to take into account is the "Purchase Invoice" document type, having into account that:

Functional Requirement 6 - Taxable Amount

We consider the taxable amount ("Base Imponible" in Spanish); which means that Modelo 190 takes into account the "Total Net Amount", total amount not including the VAT amount, because:

Functional Requirement 7 - Payments and Partial payments

The 190 file includes posted purchase invoices that have been fully or partially paid within the corresponding Fiscal Year, 2011 for instance.

In case of a partially paid invoice within the Fiscal Year, the file will include just a percentage of the withholding:

To manage the information about payments, the report will depend on the Advanced Payables and Receivables module.

An invoice is considered paid or part of an invoice is considered paid, if the associated payment has any of the following status:

In the case of old financial flows, the information to consider is to have any invoice's payment (it can be included to a settlement or not) associated with a processed bank statement line, cash journal line or remittance line. In this case the payment is considered as paid.


And in the case of old financial flows migrated to new flows (APRM), the information to take into account is exactly the same as before, i.e., for the old flows transactions we consider invoice's payments in bank statement, cash journal or remittance lines; and for the new flow transactions, the invoice's payments in status: Withdrawn not Cleared, Payment Cleared and Payment Made.

Functional Requirement 8 - Invoices paid during this year which belong to previous years

The 190 file must also include information about the purchase invoices paid within the Fiscal Year of submission which belongs and therefore were posted in previous years.

For instance, let's imagine we need to get the 190 file of 2011 Fiscal Year.

Functional Requirement 9 - Automatic configuration

The module provides automatic configuration through a dataset that the user must apply to all the legal entities with accounting.

190 dataset is based on the Spanish Tax Rates dataset, therefore 190 dataset will automatically link the following "Spanish Witholding Tax Rates" to the corresponding 190 tributary key and subkey:

Functional Requirement 10 - 190 file currency

The amounts to include in the Modelo 190 file must be expressed just in EUROS (€).

To ensure this requirement, Modelo 190 file can only be generated for accounting schemas with EUR as base currency.

Functional Requirement 11 - Contact

A contact must be setup and therefore taken by the 190 file. Contact must be setup at Organization level, "Information" tab.

Persona based scenarios

National purchase invoice (Service) not posted

Alice must enter the Purchase Invoices in the application path: Produrement Management || Transactions || Purchase Invoice || Header.

Alice can enter in the system diferent purchase invoices types depending on the BP (vendor) and the Services for which a purchase invoice has been sent to Alice's company by a vendor.

In case of a National Purchase Invoice, below data must be entered:

and then go to "Lines" tab. Once there Alice must enter below data:

The invoice is not posted and not paid.

The Modelo 190 report does not include this transaction because it is not posted and not paid.

National purchase invoice (Service) posted but not paid

Alice must enter the Purchase Invoices in the application path: Produrement Management || Transactions || Purchase Invoice || Header.

Alice can enter in the system diferent purchase invoices types depending on the BP (vendor) and the Services for which a purchase invoice has been sent to Alice's company by a vendor.

In case of a National Purchase Invoice, below data must be entered:

and then go to "Lines" tab. Once there Alice must enter below data:

The invoice is posted and not paid.

The Modelo 190 report does not include this transaction because it is not paid.

National purchase invoice (Service) posted and fully paid

Alice must enter the Purchase Invoices in the application path: Produrement Management || Transactions || Purchase Invoice || Header.

Alice can enter in the system diferent purchase invoices types depending on the BP (vendor) and the Services for which a purchase invoice has been sent to Alice's company by a vendor.

In case of a National Purchase Invoice, below data must be entered:

and then go to "Lines" tab. Once there Alice must enter below data:

The invoice is posted and fully paid in 2011.

A withholding amount of 26,40€ linked to the G-01 tributary key will be included into the 190 report for 2011 year, in the field "Retenciones"

Besides a total net amount of "176,00" will be included in the field "Percepción Integra".

National purchase invoice (Service) posted and partially paid

Alice must enter the Purchase Invoices in the application path: Produrement Management || Transactions || Purchase Invoice || Header.

Alice can enter in the system diferent purchase invoices types depending on the BP (vendor) and the Services for which a purchase invoice has been sent to Alice's company by a vendor.

In case of a National Purchase Invoice, below data must be entered:

and then go to "Lines" tab. Once there Alice must enter below data:

The invoice is posted and 50% paid in 2011, that means a paid amount = 515,00

A withholding amount of 75,00€ linked to the G-01 tributary key will be included into the 190 report for 2011 year, in the field "Retenciones".

Besides a total net amount = 500,00 will also be included in the field "Percepciones Integras".

Several national purchase invoice (Service) posted and fully paid for the same business partner and tributary key

Alice must enter the Purchase Invoices in the application path: Produrement Management || Transactions || Purchase Invoice || Header.

Alice can enter in the system diferent purchase invoices types depending on the BP (vendor) and the Services for which a purchase invoice has been sent to Alice's company by a vendor.

In case of a National Purchase Invoice, below data must be entered:

and then go to "Lines" tab. Once there Alice must enter below data:

The invoice is posted and fully paid in 2011.

Another invoice is created:

and then go to "Lines" tab. Once there Alice must enter below data:

The invoice is posted and fully paid in 2011.

A withholding amount of 39,60€ to Bebidas Alegres linked to the G-01 tributary key will be included into the 190 report for 2011 year.

Besides a total net amount = 264,00 will also be included in the field "Percepciones Integras".

Several national purchase invoice (Service) posted and fully paid for the same business partner and different tributary key

Alice must enter the Purchase Invoices in the application path: Produrement Management || Transactions || Purchase Invoice || Header.

Alice can enter in the system diferent purchase invoices types depending on the BP (vendor) and the Services for which a purchase invoice has been sent to Alice's company by a vendor.

In case of a National Purchase Invoice, below data must be entered:

and then go to "Lines" tab. Once there Alice must enter below data:

The invoice is posted and fully paid in 2011.

Another invoice is created:

and then go to "Lines" tab. Once there Alice must enter below data:

The invoice is posted and fully paid in 2011.

A withholding amount of 26,40€ to Bebidas Alegres linked to the G-01 tributary key will be included into the 190 report for 2011 year. Besides a total net amount = 176,00 will also be included in the field "Percepciones Integras" for the same record.

A withholding amount of 12,32€ to Bebidas Alegres linked to the G-03 tributary key will be included into the 190 report for 2011 year. Besides a total net amount = 176,00 will also be included in the field "Percepciones Integras" for the same record.

National purchase invoice credit memo (Service) posted and fully paid

Alice must enter the Purchase Invoices in the application path: Produrement Management || Transactions || Purchase Invoice || Header.

Alice can enter in the system diferent purchase invoices types depending on the BP (vendor) and the Services for which a purchase invoice has been sent to Alice's company by a vendor.

In case of a National Purchase Invoice, below data must be entered:

and then go to "Lines" tab. Once there Alice must enter below data:

The invoice is posted and fully paid.

Later on below credit transaction is also posted and fully paid:

In the "Lines" tab, below data is entered by Alice:

A withholding amount of 13,20€ to Bebidas Alegres linked to the G-01 tributary key will be included into the 190 report for 2011 year.

Besides a total net amount = 88,00 will also be included in the field "Percepciones Integras" for the same record.

National negative purchase invoice (Service) posted and fully paid

Alice must enter the Purchase Invoices in the application path: Produrement Management || Transactions || Purchase Invoice || Header.

Alice can enter in the system diferent purchase invoices types depending on the BP (vendor) and the Services for which a purchase invoice has been sent to Alice's company by a vendor.

In case of a National Purchase Invoice, below data must be entered:

and then go to "Lines" tab. Once there Alice must enter below data:

The invoice is posted and fully paid.

Later on below credit transaction is also posted and fully paid:

In the "Lines" tab, below data is entered by Alice:

A withholding amount of 13,20€ to Bebidas Alegres linked to the G-01 tributary key will be included into the 190 report for 2011 year.

Besides a total net amount = 88,00 will also be included in the field "Percepciones Integras" for the same record.

National reversal purchase invoice (Service) posted and fully paid

Alice must enter the Purchase Invoices in the application path: Produrement Management || Transactions || Purchase Invoice || Header.

Alice can enter in the system diferent purchase invoices types depending on the BP (vendor) and the Services for which a purchase invoice has been sent to Alice's company by a vendor.

In case of a National Purchase Invoice, below data must be entered:

and then go to "Lines" tab. Once there Alice must enter below data:

The invoice is posted and fully paid.

Later on below credit transaction is also posted and fully paid:

In the "Lines" tab, below data is entered by Alice:

A withholding amount of 13,20€ to Bebidas Alegres linked to the G-01 tributary key will be included into the 190 report for 2011 year.

Besides a total net amount = 88,00 will also be included in the field "Percepciones Integras" for the same record.

National purchase invoice (Service) posted belonging to a previous year and paid during next years

Alice must enter the Purchase Invoices in the application path: Produrement Management || Transactions || Purchase Invoice || Header.

Alice can enter in the system diferent purchase invoices types depending on the BP (vendor) and the Services for which a purchase invoice has been sent to Alice's company by a vendor.

In case of a National Purchase Invoice, below data must be entered:

and then go to "Lines" tab. Once there Alice must enter below data:

The invoice is posted and partially paid following this schema:

(Remaining 10% is not paid, that means a not paid amount = 8,80)

A withholding amount of 2,64€ (20% s/13.20) to Bebidas Alegres linked to the G-01 tributary key will be included into the 190 report for 2009 year (set us "Ejercicio Devengo").

A withholding amount of 2,64€ (20% s/13.20) to Bebidas Alegres linked to the G-01 tributary key will be included into the 190 report for 2010 year specifying that this transaction belongs to 2009 year (set us "Ejercicio Devengo").

A withholding amount of 6,60€ (50% s/13.20)to Bebidas Alegres linked to the G-01 tributary key will be included into the 190 report for 2011 year specifying that this transaction belongs to 2009 year (set us "Ejercicio Devengo").

Negative amount 190 transactions caused by overpaid amounts

It could happen that there are amounts which needs to be included in the 190 report as a consecuence of have being wrongly paid in previous years.
In those case:

Above scenario implies that the below data must be filled in the Modelo 190 tax report:

Assumptions & Dependencies

Assumptions

N/A

Dependencies

The 190 module depends on:

Design & Technical considerations

Design considerations

190 report must be implemented as a commercial module which will be later on part of the Spanish Professional Localization Pack.

Technical constraints

None

Technical Requirements

190 file generation must be based on an existing feature named “Tax Report Launcher” so there is no need for new fields/tables/parameters creation.

User interface

New User Interface

N/A

User interface changes

License

License code description

The Spanish Professional Pack is released under the "Openbravo Commercial License" (OBCL) as opposite as the Openbravo Public License (OPL) for open source modules

The OBCL needs to be accompanied by a "term sheet" that describes the specific licensing terms per module.

It is likely that a number of enhancements to modularity will be needed in order to store the term sheet as attributes of the module and to display them when the user acknowledges the license.

Product Strategy is responsible for publishing the license on the Openbravo web site. Developers are responsible for putting a reference to that license in the file header and to declare it in the module definition.

Discussion items

Open discussion items

Closed discussion items

Appendix

Appendix I

Appendix II

Retrieved from "http://wiki.openbravo.com/wiki/AEAT190/Functional_Documentation"

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