AEAT390/Functional Documentation

Contents 1 Document sign-off 2 Document Status 3 Overview & Justification 3.1 Purpose 3.2 Scope 3.3 Justification 3.4 New definitions and acronyms 4 Users & business process description 4.1 User goals 4.2 User Roles and Personas 4.3 Business scenario/s 5 Functional requirements 5.1 Functional Requirement 1 - Accounting Date 5.2 Functional Requirement 2 - AEAT390 File Structure 5.3 Functional Requirement 3- AEAT390 Input Parameters 5.4 Functional Requirement 4 - AEAT390 Output Parameters 5.4.1 "IVA Devengado" 390 section - Ouput Parameter 5.4.2 "IVA Deducible" 390 section - Ouput Parameter 5.4.3 "Volumen de Operaciones" 390 section - Ouput Parameter 5.4.4 "Operaciones específicas - Ouput Parameter 5.5 Functional Requirement 5 - Transactions or Document types to take into account 5.6 Functional Requirement 6 - 390 VAT Settlement setup & 390 tax parameters 5.7 Functional Requirement 7 - Cash VAT management 6 Persona based scenarios 7 Assumptions & Dependencies 7.1 Assumptions 7.2 Dependencies 8 Design & Technical considerations 8.1 Design considerations 8.2 Technical constraints 8.3 Technical Requirements 9 User interface 9.1 New User Interface 9.2 User interface changes 10 License 10.1 License code description 10.2 Functionality enabled by the license code 11 Discussion items 11.1 Open discussion items 11.2 Closed discussion items 12 Appendix 12.1 Appendix I 12.2 Appendix II

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:

• Purchase Invoices (AP Invoice, AP Credit Memo and Reversed Purchase Invoices) post dated on the year for which 390 file requires to be generated.
• Sales Invoices (AR Invoice, AR Credit Memo and Reversed Sales Invoices) post dated on the year for which 390 file requires to be generated.
• Deductible VAT - A 100% Deductible VAT as that is the deductible VAT type supported in Openbravo.
• Valid Tax Rates - listed below which could be split or not in the 390 file:
  • 4%
  • 7%
  • 8%
  • 16%
  • 18%

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

• 10%
• 21%

• Modelo 390 sections - below sections of Modelo 390 (In Spanish) need to be created in the 390 file:
  • "Sujeto Pasivo, devengo y firma de la declaración"
  • "Datos Estadísticos"
    • "Clave"
    • "Actividad"
    • "Epígrafe"
  • "Datos del Representante"
    • "Personas Jurídicas"
    • "Personas Físicas" - New Modelo 390 2013
  • "Operaciones realizadas en régimen general" (IVA Devengado)
  • "Operaciones realizadas en régimen general" (IVA Deducible):
  • "Resultado liquidación anual"
  • "Tributación por razón de territorio"
  • "Resultado de las liquidaciones"
    • "Periodos que no tributan en Régimen especial del grupo de entidades"
  • "Volumen de Operaciones - Operaciones realizadas en el ejercicio"
  • "Operaciones específicas - Operaciones realizadas en el ejercicio"

• Modelo 390 validation - as there is no "Modelo 390" validation software provided by the Spanish Tax Authorities, this module will also provide a csv file with a list of all the transactions included in the corresponding section of the 390 file, as well as the 390 boxes they have to be included in.

• New 2014 - Modelo 390 file design has changed due to Cash VAT regimen. The way to fill in Modelo 390 form and therefore generate 390 file will change depending on whether the Organization works under this new VAT regimen or not. This scenario needs to be supported.

Out Scope:

• There are several sections of the Modelo 390 which will not automatically populated and therefore do not included in the 390 file, sections such as (In Spanish):
  • "Declaración de sujeto pasivo incluido en autoliquidaciones conjuntas"
  • "Operaciones realizadas en régimen simplificado"
  • "Operaciones intragrupo"
  • "Tributación en Régimen especial del grupo de entidades"
  • ....and some others
    • those ones will have to be manually filled in by the end-user in the AEAT software provided here: Modelo 390 - Programa de Ayuda.
    • This sofware generates also a valid which can be submitted to the Spanish tax authorities.

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:

• "VAT Payable" = "IVA repercutido" (In Spanish), this VAT is the one included in any Account Receivable related transaction such as a "Sales invoices"
• and "VAT Deductible" = "IVA soportado/deducible" (In Spanish), this VAT is the one included in any Account Payable related transaction such as a "Purchase Invoice"

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:

• VAT can only be accrued and therefore settled if the purchase&sales invoices have been paid
• or in case the VAT included in 2014 unpaid invoices have been manually settled dated on 31-12-2015, as requested by law.

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):

• Registro de Devolución Mensual:
  • "Inscrito en el registro de devolución mensual" - as a "yes/no" checkbox to be selected by the end user while launching 390 form.

• Fichero:
  • "Nombre del fichero" - as a free text field to be filled in by the end user while launching 390 form.

• Concurso de Acreedores (New 2013!!)
  • "Concurso de Acreedores" (New 2014!!) - as a "yes/no" checkbox. The option selected here will fill in checkbox "¿Ha sido declarado en concurso de acreedores en este ejercicio?
  • "Concurso de acreedores en el último periodo" (New 2013!!) - as a "yes/no" checkbox. The option selected here will fill in checkbox "¿Las autoliquidaciones del último periodo de liquidación del ejercicio corresponden a declaraciones concursales?

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

• Declaración Sustitutiva
  • "Declaración sustituva" - as a "yes/no" checkbox
  • "Declaración rectificativa" - as a "yes/no" checkbox
  • "Número de Identificación de la declaración anterior" (Nº declaración a la que anula) - as a free text field

• Declaración anual de operaciones con terceros
  • "Presentación declaración anual de operaciones con terceros - (New 2013!!) - as a "yes/no" checkbox

• Resultado liquidación anual "New requirements for 390 2015"
  • "Compensación de cuotas del ejercicio anterior" - as a free text field. The value entered on this input parameter must go to section "7. Resultado liquidación anual", box [85].
    As a consecuence of that box [86] Resultado de la liquidación = box [84] + box [659] (See below) - box [85].

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":

• "Regularización cuotas ar.80.Cinco.5ªLIVA" - as a free text field. The value entered on this input parameter must to go either section "7. Resultado liquidación anual", box [658] or "8. Tributación por razón de territorio", box [658].
  As a consecuence of that box [84] Suma de Resultados = box [65 Resultado Régimen General] + [83 Resultado régimen simplificado (this one is = 0.00)]+ box [658].
• "IVA a la importación liquidado por la Aduana (solo sujetos pasivos con diferimiento)" - as a free text field. The value entered on this input parameter must to go either section "7. Resultado liquidación anual", box [659] or "8. Tributación por razón de territorio", box [659]:
  • As a consecuence of that box [86 Resultado de la liquidación] = box [84 Suma de Resultados] + [659] -85]
  • As a consecuence of that box [94 Resultado de la liquidación atribuible a territorio común] = box [92 Resultado atribuible a territorio común] +[659] - [93]

• Tributación por razón de territorio - as several free text fields to be filled in by the user as a way to enter the % of the taxes which should be allocated to below listed Spanish Regions:
  • "Territorio común", the value entered on this input parameter must go to section 8 "Tributación por razón de territorio", box [87].
  • "Álava", the value entered on this input parameter must go to section 8 "Tributación por razón de territorio", box [88].
  • "Guipúzcoa", the value entered on this input parameter must go to section 8 "Tributación por razón de territorio", box [89].
  • "Vizcaya", the value entered on this input parameter must go to section 8 "Tributación por razón de territorio", box [90].
  • "Navarra", the value entered on this input parameter must go to section 8 "Tributación por razón de territorio", box [91].
    All of the above should sum up 100%
  • "Compensación de cuotas del ejercicio anterior atribuible a territorio común" as a free text field. "New requirements for 390 2015". The value of this parameter must go to section 8. Tributación por razón de territorio", box [93] as a consecuence of that box [94] Resultado de la liquidación anual atribuible a territorio común = box [92] + [659] - box [93].

• "Resultado de las liquidaciones"' - "Total resultados a ingresar en las autoliquidaciones de IVA del ejercicio" as several free text fields to be filled in by the user while launching 390 XML file, because this information must be split either monthly or quarterly depending on VAT settlement periodicity. The value entered on these parameters must go to section 9, box [95]

• "Resultado de las liquidaciones"' - "Total devoluciones mensuales de IVA" as several free text fields to be filled in by the user while launching 390 XML file, because this information must be split either monthly or quarterly depending on VAT settlement periodicity. The value entered on these parameters must go to section 9, box [96].
  • This information must be only filled in by those Organizations for which the constant parameter "Inscrito en el Régimen de Devolución Mensual de IVA" is set to "YES".

• "Resultado de las liquidaciones"' - Resultado de la autoliquidación del último periodo a compensar as a free text field. The value entered here will populate box [97] A compensar.
  • In case there is an input for the last period "December" (devolución mensual), it should not be possible to enter any value in this field, neither in box [97]
  • "Resultado de la autoliquidación del último periodo a compensar" - this input must be included in the 390 box [97] "A compensar".

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:

• Organization "Social Name" or Organization "Name" in case there is no "Social Name" defined.
• Organization Tax ID.

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

• "Clave"
• "Epígrafe I.A.E"

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

• "Clave"
• "Epígrafe I.A.E"

"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).

• This tab must contain 3 free "Text" Fields/Columns and a check-box:
  • "Actividad" (Activity) - free text
  • "Actividad Principal" (Main Activity) - check box.
    • Only one activity could be marked as main activity
  • "Clave" (Activity Key) - free text
  • "Epígrafe" (Epigraph) - free text

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).

• This new tab must contain 4 free "Text" Fields/Columns as there could be more than one Legal Representative of the Organization or business unit:
  • Nombre (Name)
  • NIF (Tax Id)
  • Fecha Poder (power of attorney date)
  • Notaría (notary's office)

"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 (>0) -> Application path = Sales Management || Transactions || Sales Invoice - Document type = AR Invoice(>0).
  • For for this type 390 VAT Settlement must get:
    • Tax Base Amount (>0)
    • Tax Amount (>0)
    • Total Amount (>0)

• Sales invoices (<0) -> Application path = Sales Management || Transactions || Sales Invoice - Document type = AR Invoice(<0).
  • For for this type 390 VAT Settlement must get:
    • Taxable Amount (<0)
    • Tax Amount (<0)
    • Total Amount (<0)

• Sales credit memos (>0) -> Application path = Sales Management || Transactions || Sales Invoice - Document type = AR Credit Memo(>0).
  • For for this type 390 VAT Settlement must get:
    • Tax Base Amount (<0)
    • Tax Amount (<0)
    • Total Amount (<0)
    • it is important to highlight that AR Invoice (<0) & AR Credit Memo (>0) should behave exactly same way.

• Reversal Sales invoices (<0) -> Application path = Sales Management || Transactions || Sales Invoice - Document type = Reversal Sales Invoices(<0).
  • For for this type 390 VAT Settlement must get:
    • Taxable Amount (<0)
    • Tax Amount (<0)
    • Total Amount (<0)

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

• Product/Services related Sales Invoices
• Financial Sales Invoices by using a GL item setup as "Enable in Financial Invoices".

VAT Deductible - Account Payable related transactions:

• Purchase invoices -> Application path = Purchase Management || Transactions || Purchase Invoice - Document type = AP Invoice(>0).
  • For for this type 390 VAT Settlement must get:
    • Taxable Amount (>0)
    • Tax Amount (>0)
    • Total Amount (>0)

• Purchase invoices (<0) -> Application path = Purchase Management || Transactions || Purchase Invoice - Document type = AP Invoice(<0).
  • For for this type 390 VAT Settlement must get:
    • Tax Base Amount (<0)
    • Tax Amount (<0)
    • Total Amount (<0)

• Purchase credit memos (>0) -> Application path = Purchase Management || Transactions || Sales Invoice - Document type = AP Credit Memo(>0).
  • For for this type 390 VAT Settlement must get:
    • Tax Base Amount (<0)
    • Tax Amount (<0)
    • Total Amount (<0)
    • it is important to highlight that AP Invoice (<0) & AP Credit Memo (>0) should behave exactly same way.

• Reversal Purchase invoices (<0) -> Application path = Purchase Management || Transactions || Purchase Invoice - Document type = Reversal Purchase Invoices (<0).
  • For for this type 390 VAT Settlement must get:
    • Tax Base Amount (<0)
    • Tax Amount (<0)
    • Total Amount (<0)

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

• Product/Services related Purchase Invoices
• Financial Purchase Invoices by using a GL item setup as "Enable in Financial Invoices".

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:

• Tax Report (Header):
  • Client=> OB Client for which 390 is setup.
  • Organization => OB organization or legal entity for which 390 is setup.
  • Name=> 390 VAT Settlment name (AEAT390_A : Declaración resumen anual de IVA
  • Description=> 390 VAT Settlment description (AEAT390_A : Declaración resumen anual de IVA
  • Period=> it should Annually
  • Java Class name=> Java class for this declaration should be here
  • Active=> YES
• Tax Report Group. There should as many Tax Report groups as needed based on the parameters type (constant, input and output) defined in Functional Requirement sections above.

Functional Requirement 7 - Cash VAT management

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

• ¿Ha optado por el régimen especial de criterio de caja?. Check to be implemented as an output.

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

• ¿Ha sido destinatario de operaciones a las que aplique el régimen especial del criterio de caja?. Check to be implemented as an output.

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:

• "Datos del Representante"
• "Actividades"

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