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AEAT390/Functional Documentation

Contents

Document sign-off

Role Name Sign-off date
Development Victor Martinez

Document Status

Date Author or editor Description of change Document status Document version
December 15th, 2011 Patricia San Juan Document creation Draft V1

Overview & Justification

Purpose

The purpose of this document is to describe the functional specifications for a new commercial module which is the "Modelo 390".

"Modelo 390" is the annual VAT Settlement, which must be submitted to the tax authorities as a valid XML file implemented according to the Spanish tax authorities requirements.

Starting from 2015 fiscal period, Modelo 390 is no longer an XML file but a txt file, as described in this link: 390 - Ejercicio 2015

390 VAT Settlement must be sent to the Tax Authorities on a yearly basis within the 30 first days of January the next year, together with the last "Modelo 303" VAT Settlement corresponding to the last period of the year, which is either December in the case of Modelo 303 monthly submission or the 4rd quarter in case of Modelo 303 quarterly submission.

390 VAT Settlement is aimed to allow the end-user to calculate the annual amount to pay or to collect from the Public Treasury as the difference between the VAT -fiscal Debit (In Spanish = "IVA repercutido") and the VAT-fiscal Credit (In Spanish = "IVA soportado").

On line submission of the Modelo 390 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 : Modelo 390 Technical Documentation

Scope

In Scope:

390 VAT Settlement submission as a valid file through below AEAT (Spanish Public Treasury) link:

390 on-line submission

Starting from 2015 fiscal period, Modelo 390 is no longer an XML file but a txt file, as described in this link: 390 - Ejercicio 2015

Addicionally there are two new boxes to add starting from 2015:
[658] "Regularización cuotas art.80.Cinco.5ªLIVA"
[659] "IVA a la importación liquidado por la Aduana (Diferimiento)"

Modelo 390 file generated by Openbravo from the Tax Report Launcher will include or take into account:

New 2012: - Valid Tax Rates - listed below which could be split or not in the 390 file:
  • 10%
  • 21%

Out Scope:

Justification

390 VAT settlement is a legal requirement in Spain under "Orden EHA/3111/2009, dated on November 5yh (BOE November 20th, 2009); which describes 390 VAT Settlement logical and physical design as well as the way and time for its submission to the Spanish tax authorities.

As said above 390 VAT Settlement main purpose is to calculate either the VAT to pay or the VAT to collect to/from the Spanish Tax Authorities as the difference between:

as soon as those purchase/sales transactions are booked and posted.

Above calculation must be mandatory done on a regular basis, either monthly or quarterly by all the VAT-payers, and annually.

New!! Related to Cash VAT regimen:

390 VAT Settlement also applies to those organizations subject to Cash VAT regimen, however in those cases:

This last requirement needs to be included in 2015 390 Tax Form

New definitions and acronyms

VAT => Value-added tax

VAT Payable => Value-added tax included in any "Account Receivable" related transactions such a "sales invoice or a collection from a customer", in Spanish (IVA Devengado)

VAT Deductible => Value-added tax included in any "Account Payable" related transactions such a "purchase invoice or a payment to a vendor" which is 100% deductible, in Spanish (IVA Deducible) .

AEAT=> Acronyms for the Spanish Public Treasury = “Agencia Estatal de Administración Tributaria”

Tax Base Amount => it is the same as "Taxable Amount", which means the net amount VAT is calculated for, in Spanish "Base Imponible".

Tax Amount => VAT amount, in Spanish "Cuota"

Tax Rate => VAT %, in Spanish "Tipo %"

Total Amount => this one is the gross amount including VAT.

Users & business process description

User goals

Modelo 390 module will allow the end user to:

  1. Get the Spanish VAT rates to be taken into account in the 390 file properly setup by getting them linked to the corresponding 390 output parameters.
  2. Generate the 390 file for a given year on an annualy basis as a valid txt file according to Spanish Tax Authotities requirements.
  3. Get information about the invoices contained in the txt file in an excel file
  4. Submit the 390 file generated from Openbravo to the tax authorities via INTERNET (on-line submission), in the following link: Modelo 390 - Presentación electrónica.

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 303 tax report setup provided by OB and adjust it if required based on her company specific needs.

She should also be able to launch 303 tax report whenever needed in order to submit it to the tax authorities as a valid file.

Sales staff (Mike): Mike is an employee part of the sales staff. He will be the one issuing sales invoices including VAT in the system, which therefore must be part of the 303 VAT Settlement.

Purchase staff (Alice): Alice is an employee part of the purchase staff. She will be the one entering purchase invoices including VAT in the system, which therefore must be part of the 303 VAT Settlement.

Business scenario/s

Functional requirements

Functional Requirement 1 - Accounting Date

Invoice Accounting date is the date to take into account while retrieving the tax transactions which are going to be included in the 390 XML file.

Functional Requirement 2 - AEAT390 File Structure

390 File structure can be found in the following link:

390 -Ejercicio 2011

New 2012:

390 - Ejercicio 2012

New 2014:

390 - Ejercicio 2014

New 2015:

390 - Ejercicio 2015

Functional Requirement 3- AEAT390 Input Parameters

390 file design requires below input parameters to be entered while launching 390 XML file from the Tax Report Launcher (In Spanish):

This lat one ("Concurso de acreedores en el último periodo" = "¿Las Autoliquidaciónes del último periodo de liquidación del ejercicio corresponden a declaraciones concursales Si/No" ) is removed starting from Modelo 390 - 2015
This input will not accept any value in case section "8. Tributación por razón de territorio" is filled in, as in that scenario there is a specif input parameter under section 8. where to put that information (see below parameter "Compensación de cuotas del ejercicio anterior atribuible a territorio común)

New input parameters for 2015!! to be included in section "Resultado Liquidación Anual":

Functional Requirement 4 - AEAT390 Output Parameters

390 file design requires below output parameters (In Spanish):

"Sujeto Pasivo" information
Output value to take from the "Organization" submitting the 390 file. The data to take into account is:

"Actividad Principal" - Organization main business activity, including besides below information:

"Otras Actividades" - other activities besides the main one, the organization or business unit performs, including below additional information for each Activity:

"Actividad principal" and "Otras actividades" information should be implemented as a new module which will include a new tab in the "Organization" window named "Actividades" (in Spanish) or "Org Activities" (in english).

Note: A new public module will contain a dataset including the "Epígrafes" for some Spanish "Activities".

"Datos del Representate" information.
This information should be implemented as a new module which will include a new tab in the Organization window named "Representante" (in Spanish) and "Legal Representative" (in English).

"IVA Devengado" 390 section - Ouput Parameter

"Operaciones Realizadas en Régimen General - IVA Devengado" output parameters linked to the corresponding Spanish Tax rates contained in the Spanish Taxes Module.

New 2012 - Due to the VAT increased rates valid from September 1st, 2012, the 390 boxes related to the 7% must be now related to the 10%. Same applies to the 390 boxes related to the 16%, that ones must be now related to the 21% VAT rate. See below.

New 2012 - Due to the RE increased rates valid from September 1st, 2012, there are new 390 boxes for the new RE rates. Those are: boxes [599], [600], [601] and [602].

New 2015 - IMPORTANT - below definition is version 2015 definition

390 Section VAT Rate 390 box Output
Régimen ordinario 4% [01] Base imponible
[02] Cuota devengada
Sales invoices including below tax rates:
Entregas IVA 4%
Entregas IVA + Recargo 4+0,5% (+4%)
Servicios prestados nacional 4%
Régimen ordinario 10% [03] Base imponible
[04] Cuota devengada
Sales invoices including below tax rates:
Entregas IVA 10%
Entregas IVA + Recargo 10+1.4% (+10%)
Servicios prestados nacional 10%
Transmisión B.Inmuebles 10%
Régimen ordinario 21% [05] Base imponible
[06] Cuota devengada
Sales invoices including below tax rates:
Entregas IVA 21%
Entregas IVA + Recargo 21+5.2% (+21%)
Servicios prestados nacional 21%
Servicios prestados nacional 21% -9%R (+21%)
Servicios prestados nacional 21% -21%R (+21%)
Arrendamiento 21% (cobros)
Servicios prestados nacional 21% - 19% R (+21%)
Servicios prestados nacional 21% -15% R (+21%)
Servicios prestados nacional 21% -7% R (+21%)
Arrendamientos 21% -21%R (cobros) (+21%)
Arrendamientos 21% -20%R (cobros) (+21%)
Arrendamientos 21% -19.5%R (cobros) (+21%)
Transmisión B.Inmuebles 21%
Entregas Bienes Inversión 21%
Entregas IVA 21% ISP
Entregas IVA+RE 21+5.2% (+21%) ISP
Régimen especial del criterio de caja 4% [643] Base imponible
[644] Cuota devengada
Sales invoices including below tax rates, once paid:
Entregas IVA 4% IVA de Caja
Servicios prestados nacional 4% IVA de Caja
Régimen especial del criterio de caja 10% [645] Base imponible
[646] Cuota devengada
Cash VAT Sales invoices including below tax rates once paid:
Entregas IVA 10% IVA de Caja
Servicios prestados nacional 10% IVA de Caja
Transmisión B.Inmuebles 10% IVA de Caja
Régimen especial del criterio de caja 21% [647] Base imponible
[648] Cuota devengada
Cash VAT Sales invoices including below tax rates once paid:
Entregas IVA 21% IVA de Caja
Servicios prestados nacional 21% IVA de Caja
Servicios prestados nacional 21% -9%R (+21%) IVA de Caja
Servicios prestados nacional 21% -21%R (+21%) IVA de Caja
Servicios prestados nacional 21% -19%R (+21%) IVA de Caja
Servicios prestados nacional 21% -15%R (+21%) IVA de Caja
Servicios prestados nacional 21% -7%R (+21%) IVA de Caja
Arrendamiento 21% (cobros) IVA de Caja
Arrendamientos 21% -21%R (cobros) (+21%) IVA de Caja
Arrendamientos 21% - 20%R (cobros) (+21%) IVA de Caja
Arrendamientos 21% - 19,5%R (cobros) (+21%) IVA de Caja
Transmisión B.Inmuebles 21% IVA de Caja
Entregas Bienes Inversión 21% IVA de Caja
Adquisiciones intracomunitarias de bienes 4% [21] Base imponible
[22]Cuota devengada
Purchase invoices including below tax rates:
Adquisiciones intracomunitarias 4% (-4%)
Adquisiciones intracomunitarias de bienes 10% [23] Base imponible
[24]Cuota devengada
Purchase invoices including below tax rates:
Adquisiciones intracomunitarias 10% (-10%)
Adquisiciones intracomunitarias de bienes 21% [25] Base imponible
[26] Cuota devengada
Purchase invoices including below tax rates:
Adquisiciones intracomunitarias 21% (-21%)
Adquisiciones intracomunitarias Bienes Inversión 21% (-21%)
Adquisiciones Intracomunitarias 21% (-21%) ISP
Adquisiciones intracomunitarias de servicios 10% [547] Base imponible
[548] Cuota devengada
Purchase invoices including below tax rates:
Inversión Sujeto Pasivo UE 10% (-10%)
Adquisiciones intracomunitarias de servicios 21% [551] Base imponible
[552] Cuota devengada
Purchase invoices including below tax rates:
Inversión Sujeto Pasivo UE 21% (-21%)
IVA Devengado en otros supuestos de inversión del sujeto pasivo ---- [27] Base imponible
[28] Cuota devengada
Purchase invoices including below tax rates:
Inversión Sujeto Pasivo no UE 21% -24.75%R (-21%)
Inversión Sujeto Pasivo no UE 21% (-21%)
Inversión Sujeto Pasivo no UE 18% (-18%)
Inversión Sujeto Pasivo no UE 16% (-16%)
Inversión Sujeto Pasivo no UE 10% (-10%)
Inversión Sujeto Pasivo no UE 8% (-8%)
Inversión Sujeto Pasivo no UE 7% (-7%)
Inversión Sujeto Pasivo no UE 21% -24%R (-21%)
Inversión Sujeto Pasivo Nacional 21% (-21%)
Modificación de bases y cuotas ---- [29] Base imponible
[30] Cuota devengada
Corrective Sales invoices including all sales tax rates listed above besides sales tax rate at 18%, 8%, 16%, 7% ones.
Corrective Cash VAT Sales invoices including all sales Cash VAT tax rates listed above, once paid.
Sales tax rate part (IVA Devengado) of Intracommunity transactions related to both purchase invoices and corrective purchase invoices of any tax rate.
A total of 65 tax rates.
Total bases y cuotas IVA ---- [33] Base imponible
[34] Cuota devengada
Sales invoices and corrective Sales invoices including all sales tax rates listed above besides sales tax rate at 18%, 8%, 16%, 7% ones.
Cash VAT Sales invoices and Corrective Cash VAT Sales invoices including all sales Cash VAT tax rates listed above, once paid.
Sales tax rate part (IVA Devengado) of Intracommunity transactions related to both purchase invoices and corrective purchase invoices of any tax rate.
A total of 65 tax rates.
Recargo de Equivalencia 0.5% [35] Base imponible
[36] Cuota devengada
Sales invoices including below tax rates:
Entregas IVA+Recargo 4+0,5% (+0,5%)
Recargo de Equivalencia 1.4% [599] Base imponible
[600] Cuota devengada
Sales invoices including below tax rates:
Entregas IVA + RE 10+1.4% (+1.4%)
Recargo de Equivalencia 5.2% [601] Base imponible
[602] Cuota devengada
Sales invoices including below tax rates:
Entregas IVA + RE 21+5.2% (+5.2%)
Entregas IVA+RE 21+5.2% (+5.2%) ISP
Modificación recargo equivalencia ---- [43] Base imponible
[44] Cuota devengada
Corrective Sales invoices including below tax rates:
Entregas IVA + RE 21+5.2% (+5.2%)
Entregas IVA + RE 10+1.4% (+1.4%)
Entregas IVA+Recargo 4+0,5% (+0,5%)
Entregas IVA + RE 8+1% (+1%)
Entregas IVA + RE 18+4% (+4%)

"IVA Deducible" 390 section - Ouput Parameter

"Operaciones Realizadas en Régimen General - IVA Deducible" output parameter linked to the corresponding Spanish Tax rates contained in the Spanish Taxes Module.

New 2012 - New boxes to inform about the tax amount and tax base related to new VAT rates (10% and 21%).
See in bold below.

New 2015 - IMPORTANT - below definition is version 2015 definition

390 Section VAT Rate 390 box Output
IVA deducible en operaciones interiores de bienes y servicios corrientes 4% [190] Base imponible
[191] Cuota deducible
Purchase invoices and Cash VAT Purchase invoice paid, including any of the tax rates listed below:
Adquisiciones IVA 4%
Adquisiciones IVA 4% IVA de Caja
Prestación servicios nacional 4%
Prestación servicios nacional 4% IVA de Caja
Prestación servicios nacional 4% -9%R (+4%)
Prestación servicios nacional 4% -9%R (+4%) IVA de Caja
IVA deducible en operaciones interiores de bienes y servicios corrientes 7% [192] Base imponible
[193] Cuota deducible
Purchase invoices including any of the tax rates listed below:
Adquisiciones IVA 7%
Adquisición B. Inmuebles 7%
Prestación servicios nacional 7%
Inversión sujeto pasivo no UE 7% (+7%)
IVA deducible en operaciones interiores de bienes y servicios corrientes 8% [555] Base imponible
[556] Cuota deducible
Purchase invoices including any of the tax rates listed below:
Adquisiciones IVA 8%
Adquisición B. Inmuebles 8%
Prestación servicios nacional 8%
Inversión sujeto pasivo no UE 8% (+8%)
IVA deducible en operaciones interiores de bienes y servicios corrientes 10% [603] Base imponible
[604] Cuota deducible
Purchase invoices and Cash VAT Purchase invoice paid, including any of the tax rates listed below:
Adquisiciones IVA 10%
Adquisiciones IVA 10% IVA de Caja
Adquisición B. Inmuebles 10%
Adquisición B. Inmuebles 10% IVA de Caja
Prestación servicios nacional 10%
Prestación servicios nacional 10% IVA de Caja
Prestación servicios nacional 10% - 9%R (+10%)
Prestación servicios nacional 10% - 9%R (+10%) IVA de Caja
Prestación servicios nacional 10%-15%R (+10%)
Prestación servicios nacional 10%-7%R (+10%)
Prestación Servicios Nacional 10% -15%R (+10%) IVA de Caja
Prestación Servicios Nacional 10% -7%R (+10%) IVA de Caja
Inversión sujeto pasivo no UE 10% (+10%)
IVA deducible en operaciones interiores de bienes y servicios corrientes 16% [194] Base imponible
[195] Cuota deducible
Purchase invoices including any of the tax rates listed below:
Adquisiciones IVA 16%
Adquisición B. Inmuebles 16%
Prestación servicios nacional 16%
Prestación servicios nacional 16% -15%R (+16%)
Prestación servicios nacional 16% -7%R (+16%)
Arrendamiento 16% (pagos)
Arrendamientos 16% -18%R (pagos) (+16%)
Arrendamientos 16% -19%R (pagos) (+16%)
Inversión sujeto pasivo no UE 16% (+16%)
IVA deducible en operaciones interiores de bienes y servicios corrientes 18% [557] Base imponible
[558] Cuota deducible
Purchase invoices including any of the tax rates listed below:
Adquisiciones IVA 18%
Adquisición B. Inmuebles 18%
Prestación servicios nacional 18%
Prestación servicios nacional 18% -15%R (+18%)
Prestación servicios nacional 18% -7%R (+18%)
Prestación Servicios nacional 18%-1%R (+18%)
Arrendamiento 18% (pagos)
Arrendamientos 18% -19%R (pagos) (+18%)
Arrendamientos 18% -21%R (pagos) (+18%)
Inversión sujeto pasivo no UE 18% (+18%)
IVA deducible en operaciones interiores de bienes y servicios corrientes 21% [605] Base imponible
[606] Cuota deducible
Purchase invoices and Cash VAT Purchase invoice paid, including any of the tax rates listed below:
Adquisiciones IVA 21%
Adquisiciones IVA 21% IVA de Caja
Adquisición B. Inmuebles 21%
Adquisición B. Inmuebles 21% IVA de Caja
Prestación servicios nacional 21%
Prestación servicios nacional 21% IVA de caja
Prestación servicios nacional 21% -21%R (+21%)
Prestación servicios nacional 21% -21%R (+21%) IVA de Caja
Prestación servicios nacional 21% -9%R (+21%)
Prestación servicios nacional 21% -9%R (+21%) IVA de Caja
Prestación Servicios nacional 21%-1%R (+21%)
Prestación Servicios nacional 21%-1%R (+21%) IVA de Caja
Prestación servicios nacional 21% -15%R (+21%)
Prestación servicios nacional 21%-19%R (+21%)
Prestación servicios nacional 21%-15%R (+21%)
Prestación servicios nacional 21%-7%R (+21%)
Prestación Servicios Nacional 21% -19%R (+21%) IVA de Caja
Prestación Servicios Nacional 21% -15%R (+21%) RDL IVA de Caja
Prestación Servicios Nacional 21% -15%R (+21%) IVA de Caja
Prestación Servicios Nacional 21% -7%R (+21%) IVA de Caja
Arrendamiento 21% (pagos)
Arrendamiento 21% (pagos) IVA de Caja
Arrendamientos 21% -21%R (pagos) (+21%)
Arrendamientos 21% -21%R (pagos) (+21%) IVA de Caja
Arrendamientos 21%-20%R (pagos) (+21%)
Arrendamientos 21%-19.5%R (pagos) (+21%)
Arrendamientos 21% -20%R (pagos) (+21%) IVA de Caja
Arrendamientos 21% -19,5%R (pagos) (+21%) IVA de Caja
Inversión sujeto pasivo no UE 21% (+21%)
Inversión sujeto pasivo no UE 21% -24,75%R(+21%)
Inversión Sujeto Pasivo no UE 21% -24%R (+21%)
Inversión Sujeto Pasivo Nacional 21% (+21%)
IVA deducible en operaciones interiores de bienes de inversión 18% [565] Base imponible
[556] Cuota deducible
Purchase invoices including any of the taxes below:
Adquisiciones Bienes Inversión 18%
IVA deducible en operaciones interiores de bienes de inversión 21% [613] Base imponible
[614] Cuota deducible
Purchase invoices and Cash VAT Purchase invoice paid, including any of the tax rates listed below:
Adquisiciones Bienes Inversión 21%
Adquisición Bienes Inversión 21% -19%R (+21%)
Adquisiciones Bienes Inversión 21% IVA de Caja
IVA deducible en importaciones de bienes corrientes 4% [202] Base imponible
[203] Cuota deducible
Purchase invoices including any of the taxes below:
Adquisiciones a Canarias,Ceuta y Melilla 4%
Importaciones 4%
IVA deducible en importaciones de bienes corrientes 7% [204] Base imponible
[205] Cuota deducible
Purchase invoices including any of the taxes below:
Adquisiciones a Canarias,Ceuta y Melilla 7%
Importaciones 7%
IVA deducible en importaciones de bienes corrientes 8% [571] Base imponible
[572] Cuota deducible
Purchase invoices including any of the taxes below:
Adquisiciones a Canarias,Ceuta y Melilla 8%
Importaciones 8%
IVA deducible en importaciones de bienes corrientes 10% [619] Base imponible
[620] Cuota deducible
Purchase invoices including any of the taxes below:
Adquisiciones a Canarias,Ceuta y Melilla 10%
Importaciones 10%
IVA deducible en importaciones de bienes corrientes 16% [206] Base imponible
[207] Cuota deducible
Purchase invoices including any of the taxes below:
Adquisiciones a Canarias,Ceuta y Melilla 16%
Importaciones 16%
IVA deducible en importaciones de bienes corrientes 18% [573] Base imponible
[574] Cuota deducible
Purchase invoices including any of the taxes below:
Adquisiciones a Canarias,Ceuta y Melilla 18%
Importaciones 18%
IVA deducible en importaciones de bienes corrientes 21% [621] Base imponible
[622] Cuota deducible
Purchase invoices including any of the taxes below:
Adquisiciones a Canarias,Ceuta y Melilla 21%
Importaciones 21%
Importaciones 21% ISP
IVA deducible en importaciones de bienes de inversión 18% [577] Base imponible
[578] Cuota deducible
Purchase invoices including any of the taxes below:
Importaciones Bienes Inversión 18%
IVA deducible en importaciones de bienes de inversión 21% [625] Base imponible
[626] Cuota deducible
Purchase invoices including any of the taxes below:
Importaciones Bienes Inversión 21%
IVA deducible en adquisiciones intracomunitarias de bienes corrientes 4% [214] Base imponible
[215] Cuota deducible
Purchase invoices including any of the taxes below:
Adquisiciones intracomunitarias 4% (+4%)
IVA deducible en adquisiciones intracomunitarias de bienes corrientes 7% [216] Base imponible
[217] Cuota deducible
Purchase invoices including any of the taxes below:
Adquisiciones intracomunitarias 7% (+7%)
IVA deducible en adquisiciones intracomunitarias de bienes corrientes 8% [579] Base imponible
[580] Cuota deducible
Purchase invoices including any of the taxes below:
Adquisiciones intracomunitarias 8% (+8%)
IVA deducible en adquisiciones intracomunitarias de bienes corrientes 10% [627] Base imponible
[628] Cuota deducible
Purchase invoices including any of the taxes below:
Adquisiciones intracomunitarias 10% (+10%)
IVA deducible en adquisiciones intracomunitarias de bienes corrientes 16% [218] Base imponible
[216] Cuota deducible
Purchase invoices including any of the taxes below:
Adquisiciones intracomunitarias 16% (+16%)
IVA deducible en adquisiciones intracomunitarias de bienes corrientes 18% [581] Base imponible
[582] Cuota deducible
Purchase invoices including any of the taxes below:
Adquisiciones intracomunitarias 18% (+18%)
IVA deducible en adquisiciones intracomunitarias de bienes corrientes 21% [629] Base imponible
[630] Cuota deducible
Purchase invoices including any of the taxes below:
Adquisiciones intracomunitarias 21% (+21%)
Adquisiciones Intracomunitarias 21% (+21%) ISP
IVA deducible en adquisiciones intracomunitarias de bienes de inversión 18% [585] Base imponible
[586] Cuota deducible
Purchase invoices including any of the taxes below:
Adquisiciones intracomunitarias Bienes Inversión 18% (+18%)
IVA deducible en adquisiciones intracomunitarias de bienes de inversión 21% [633] Base imponible
[634] Cuota deducible
Purchase invoices including any of the taxes below:
Adquisiciones intracomunitarias Bienes Inversión 21% (+21%)
IVA deducible en adquisiciones intracomunitarias de servicios 7% [589] Base imponible
[590] Cuota deducible
Purchase invoices including any of the taxes below:
Inversión Sujeto Pasivo UE 7% (+7%)
IVA deducible en adquisiciones intracomunitarias de servicios 8% [591] Base imponible
[592] Cuota deducible
Purchase invoices including any of the taxes below:
Inversión Sujeto Pasivo UE 8% (+8%)
IVA deducible en adquisiciones intracomunitarias de servicios 10% [635] Base imponible
[636] Cuota deducible
Purchase invoices including any of the taxes below:
Inversión Sujeto Pasivo UE 10 (+10%)
IVA deducible en adquisiciones intracomunitarias de servicios 16% [593] Base imponible
[594] Cuota deducible
Purchase invoices including any of the taxes below:
Inversión Sujeto Pasivo UE 16% (+16%)
IVA deducible en adquisiciones intracomunitarias de servicios 18% [595] Base imponible
[596] Cuota deducible
Purchase invoices including any of the taxes below:
Inversión Sujeto Pasivo UE 18% (+18%)
IVA deducible en adquisiciones intracomunitarias de servicios 21% [637] Base imponible
[638] Cuota deducible
Purchase invoices including any of the taxes below:
Inversión Sujeto Pasivo UE 21% (+21%)
Rectificación de deducciones ---- [639] Base imponible
[62] Cuota deducible
Corrective Purchase invoices and Corrective Purchase Cash VAT invoices once paid, including any of the tax rates listed above.

"Volumen de Operaciones" 390 section - Ouput Parameter

"Volumen de Operaciones" output parameter linked to the corresponding sales Spanish Tax rates contained in the Spanish Taxes Module.

New 2012 - 16% and 7% VAT rates are removed from the list as those ones are not valid anymore. New 21% and 10% VAT rates are included as those are valid starting from September 1st, 2012.
See in bold below.

New 2015 - IMPORTANT - below definition is version 2015 definition

390 Section 390 box Output
Operaciones en régimen general
total amount excluding VAT and RE
[99] Sales Invoices including any of the tax rates listed below:
Entregas IVA 21%
Entregas IVA 18%
Entregas IVA 4%
Entregas IVA 10%
Entregas IVA 8%
Entregas IVA+RE 21+5.2% (+21%)
Entregas IVA+RE 18+4% (+18%)
Entregas IVA+RE 4+0,5% (+4%)
Entregas IVA+RE 10+1.4%(+10%)
Entregas IVA+RE 8+1%(+8%)
Servicios prestados nacional 21%
Servicios prestados nacional 21% -21%R (+21%)
Servicios prestados nacional 21% -9%R (+21%)
Servicios prestados nacional 18%
Servicios prestados nacional 18% -15%R (+18%)
Servicios prestados nacional 18% -7%R (+18%)
Servicios prestados nacional 4%
Servicios prestados nacional 10%
Servicios prestados nacional 8%
Servicios prestados nacional 21% - 19% R (+21%)
Servicios prestados nacional 21% -15% R (+21%)
Servicios prestados nacional 21% -7% R (+21%)
Arrendamiento 21% (cobros)
Arrendamiento 21% -21%R (cobros) (+21%)
Arrendamiento 18% (cobros)
Arrendamiento 18% -19%R (cobros) (+18%)
Arrendamiento 18% -21%R (cobros) (+18%)
Arrendamientos 21% -20%R (cobros) (+21%)
Arrendamientos 21% -19.5%R (cobros) (+21%)
Entregas Bienes Inversion 21%
Entregas Bienes Inversion 18%
Transmisión B.Inmuebles 10%
Transmisión B.Inmuebles 8%
Transmisión B.Inmuebles 21%
Transmisión B.Inmuebles 18%
Entregas IVA 21% ISP
Entregas IVA+RE 21+5.2% (+21%) ISP
Operaciones en RECC
total amount excluding VAT
[653] Cash VAT Sales Invoices including any of the tax rates listed below:
Entregas IVA 21% IVA de Caja
Entregas IVA 10% IVA de Caja
Entregas IVA 4% IVA de Caja
Servicios prestados nacional 4% IVA de Caja
Servicios prestados nacional 10% IVA de Caja
Servicios prestados nacional 21% IVA de Caja
Servicios prestados nacional 21% -9%R (+21%) IVA de Caja
Servicios prestados nacional 21% -21%R (+21%) IVA de Caja
Servicios prestados nacional 21% -19%R (+21%) IVA de Caja
Servicios prestados nacional 21% -15%R (+21%) IVA de Caja
Servicios prestados nacional 21% -7%R (+21%) IVA de Caja
Arrendamiento 21% (cobros) IVA de Caja
Arrendamientos 21% -21%R (cobros) (+21%) IVA de Caja
Arrendamientos 21% - 20%R (cobros) (+21%) IVA de Caja
Arrendamientos 21% - 19,5%R (cobros) (+21%) IVA de Caja
Transmisión B.Inmuebles 21% IVA de Caja
Transmisión B.Inmuebles 10% IVA de Caja
Entregas Bienes Inversión 21% IVA de Caja
Entregas Intracomunitarias Exentas [103] Sales Invoices including any of the tax rates listed below:
Entregas Intracomunitarias (%N=>0%)
Entregas Intracomunitarias (%R=>0%)
Entregas Intracomunitarias (%SR=>0%)
Entregas Intracomunitarias Bienes Inversión (%N=>0%)
Entregas Intracomunitarias (%N=>0%) ISP
Exportaciones y otras operaciones exentas con derecho a deducción [104] Sales Invoices including any of the tax rates listed below:
Entregas a Canarias, Ceuta y Melilla (%N=>0%)
Entregas a Canarias, Ceuta y Melilla (%R=>0%)
Entregas a Canarias, Ceuta y Melilla (%SR=>0%)
Exportaciones (%N=>0%)
Exportaciones (%R=>0%)
Exportaciones (%SR=>0%)
Exportaciones Bienes Inversión (%N=>0%)
Exenciones relativas a regímenes aduaneros y fiscales
Servicios prestados exentos con derecho a deducción
Exportaciones (%N=>0%) ISP<brEntregas a Canarias, Ceuta y Melilla (%N=>0%) ISP
Operaciones exentas sin derecho a deducción [105] Sales Invoices including any of the tax rates listed below:
Arrendamientos 0% -21%R (cobros) (+0%)
Arrendamientos 0% -20%R (cobros) (+0%)
Arrendamientos 0% -19.5%R (cobros) (+0%)
Entregas Exentas
Servicios Prestados Exentos sin derecho a deducción.
Operaciones no sujetas por reglas de localización o con inversión del sujeto pasivo [110] Sales Invoices including any of the tax rates listed below:
Servicios prestados internacional (%N=>0%)
Servicios prestados internacional (%R=>0%)
Servicios prestados UE (%N=>0%)
Servicios prestados UE (%R=>0%)
Servicios a Canarias, Ceuta y Melilla (%N=>0%)
Servicios a Canarias, Ceuta y Melilla (%R=>0%)
Servicios a Canarias, Ceuta y Melilla (%SR=>0%)
Servicios prestados no sujetos con dcho a deducción
Entregas no sujetas con dcho a deducción
Entregas no sujetas por ISP
Entregas no sujetas por ISP con RE
Entregas de bienes inmuebles y operaciones financieras no habituales [106] Sales Invoices and/or Cash VAT SAles invoices including any of the tax rates listed below:
Transmisión B.Inmuebles 10%
Transmisión B.Inmuebles 10% IVA de Caja
Transmisión B.Inmuebles 8%
Transmisión B.Inmuebles 21%
Transmisión B.Inmuebles 21% IVA de Caja
Transmisión B.Inmuebles 18%
Entregas de bienes de inversión [107] Sales Invoices and/or Cash VAT SAles invoices including any of the tax rates listed below:
Entregas Bienes Inversión 18%
Entregas Bienes Inversión 21%
Entregas Bienes Inversión 21% IVA de Caja

The 390 XML must include the summary of all of the values above to be populated in the box [108] as "Total volumen de operaciones".

"Operaciones específicas - Ouput Parameter

"Operaciones específicas" output parameter linked to the corresponding Spanish Tax rates contained in the Spanish Taxes Module.

New 2012 - New 21% and 10% VAT rates are included as those are valid starting from September 1st, 2012.
See in bold below.

New 2015 - IMPORTANT - below definition is version 2015 definition

390 Section 390 box Output
Adquisiciones interiores exentas [230] Purchase invoices including any of the tax rates below:
Adquisiciones interiores exentas (art 20)
Prestación servicios nacional 0% -15%R (0%)
Prestación servicios nacional 0% -9%R (0%)
Prestación servicios nacional 0% -19%R (0%)
Prestación servicios nacional 0% -21%R (0%)
Prestación servicios nacional 0% -7%R (0%)
Prestación servicios interiores exentos (art 20)
Adquisiciones intracomunitarias exentas [109] Purchase invoices including any of the tax rates below:
Adquisiciones intracomunitarias exentas
Importaciones exentas [231] Purchase invoices including any of the tax rates below:
Importaciones exentas
Servicios localizados en el territorio de aplicación del impuesto por inversión del sujeto pasivo [523] Purchase invoices including any of the tax rates below:
Inversión Sujeto Pasivo no UE 18% (+18%)
Inversión Sujeto Pasivo no UE 8% (+8%)
Inversión Sujeto Pasivo no UE 16 (+16%)
Inversión Sujeto Pasivo no UE 7% (+7%)
Inversión Sujeto Pasivo no UE 21% (+21%)
Inversión Sujeto Pasivo no UE 10% (+10%)
Inversión Sujeto Pasivo UE 18% (+18%)
Inversión Sujeto Pasivo UE 8% (+8%)
Inversión Sujeto Pasivo UE 16% (+16)
Inversión Sujeto Pasivo UE 7% (+7%)
Inversión Sujeto Pasivo UE 21% (+21%)
Inversión Sujeto Pasivo UE 10% (+10%)
Inversión Sujeto Pasivo no UE 21% -24,75%R (+21%)
Inversión Sujeto Pasivo no UE 21% -24%R (+21%)
Inversión Sujeto Pasivo UE exento
Entregas de bienes y prestaciones de servicio IVA de Caja [654] Base Imponible
[655] Cuota devengada
Sales Cash VAT invoices including any of the tax rates listed below:
Arrendamientos 21% (cobros) IVA de Caja
Arrendamientos 21% -21%R (cobros) (+21%) IVA de Caja
Arrendamientos 21% - 20%R (cobros) (+21%) IVA de Caja
Arrendamientos 21% - 19,5%R (cobros) (+21%) IVA de Caja
Entregas bienes Inversión 21% IVA de Caja
Entregas IVA 10% IVA de Caja
Entregas IVA 10% IVA de Caja
Entregas IVA 4% IVA de Caja
Servicios prestados nacional 10% IVA de Caja
Servicios prestados nacional 21% IVA de Caja
Servicios prestados nacional 21% -21%R (+21%) IVA de Caja
Servicios prestados nacional 21% -9%R (+21%) IVA de Caja
Servicios prestados nacional 4% IVA de Caja
Servicios prestados nacional 21% -19%R (+21%) IVA de Caja
Servicios prestados nacional 21% -15%R (+21%) IVA de Caja
Servicios prestados nacional 21% -7%R (+21%) IVA de Caja
Transmisión B.Inmuebles 10% IVA de Caja
Transmisión B.Inmuebles 21% IVA de Caja
Adquisiciones de bienes y servicios IVA de Caja [656] Base Imponible
[657] Cuota devengada
Purchase Cash VAT invoices including any of the tax rates listed below:
Adquisición Bienes Inversión 21% IVA de Caja
Adquisición B.Inmuebles 10% IVA de Caja
Adquisición B.Inmuebles 21% IVA de Caja
Adquisiciones IVA 10% IVA de Caja
Adquisiciones IVA 21% IVA de Caja
Adquisiciones IVA 4% IVA de Caja
Arrendamiento 21% (pagos) IVA de Caja
Arrendamiento 21% -21%R (pagos) (+21%) IVA de Caja
Arrendamientos 21% -20%R (pagos) (+21%) IVA de Caja
Arrendamientos 21% -19,5%R (pagos) (+21%) IVA de Caja
Prestación servicios nacional 10% IVA de Caja
Prestación servicios nacional 10% -9%R (+10%) IVA de Caja
Prestación servicios nacional 4% IVA de Caja
Prestación servicios nacional 4% -9%R (+4%) IVA de Caja
Prestación servicios nacional 21% IVA de Caja
Prestación servicios nacional 21% -1%R (+21%) IVA de Caja
Prestación servicios nacional 21% -21%R (+21%) IVA de Caja
Prestación servicios nacional 21% -9%R (+21%) IVA de Caja
Prestación Servicios Nacional 21% -19%R (+21%) IVA de Caja
Prestación Servicios Nacional 21% -15%R (+21%) RDL IVA de Caja
Prestación Servicios Nacional 21% -15%R (+21%) IVA de Caja
Prestación Servicios Nacional 21% -7%R (+21%) IVA de Caja
Prestación Servicios Nacional 10% -15%R (+10%) IVA de Caja
Prestación Servicios Nacional 10% -7%R (+10%) IVA de Caja

Functional Requirement 5 - Transactions or Document types to take into account

390 VAT Settlement must take into account below transactions/document types for each type of VAT:

VAT Payable - Account Receivable related transactions:

Sales Invoices above described applies to both type of Invoices detailed below:

VAT Deductible - Account Payable related transactions:

Purchase Invoices above described applies to both type of Invoices detailed below:

Functional Requirement 6 - 390 VAT Settlement setup & 390 tax parameters

In order to check 390 VAT Settlement and 390 parameters setup, end-user should navigate to Financial Management / Accounting / Setup / Tax Report and check that there is a Tax Report with a Search key => AEAT390_A with below setup:


Functional Requirement 7 - Cash VAT management

Organizations configured as Cash VAT imply below check is set to yes:

Organizations do not configured as Cash VAT but having Purchase Cash VAT invoices booked imply below check is set to yes:

Sales and Purchase invoices set as Cash VAT needs to be taken into account and therefore included in "Modelo 390" - IVA Devengado/IVA Deducible once paid within 2014 and by the tax basis and tax amount proportionally paid.

Above information needs to be taken from the sub-tab "Cash VAT" located in Sales/Purchase Invoices, under Tax tab.

Additionally, Sales and Purchase invoices set as Cash VAT needs to be taken into account and therefore included in "Modelo 390" - Volumen de Operaciones / Operaciones Especificas once booked and posted within 2014, regardless have been paid or not.

Persona based scenarios

Assumptions & Dependencies

Assumptions

N/A

Dependencies

N/A

Design & Technical considerations

Design considerations

390 VAT Settlement must be implemented as a commercial module which will be later on part of the Spanish Professional Localization Pack.

Technical constraints

None

Technical Requirements

390 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.

Functionality enabled by the license code

The functionality enable by the license code will be “390 Anual VAT Declaration as a valid file”.

The modules which will handle:

will not require a commercial license as those will be public extension modules.

Discussion items

Open discussion items

Closed discussion items

Appendix

Appendix I

Appendix II

Retrieved from "http://wiki.openbravo.com/wiki/AEAT390/Functional_Documentation"

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