Relation DCT/Operation Type (74S/RL)
Set up values in this UDC table to establish a relationship between transaction document types and operation types. Document types are user-defined and are set up in the 00/DT UDC table. You set up the relationship between the document types and operation types so that the system can assign the correct operation type to the transactions that use the document types specified in the Codes field of the 74S/RL UDC table.
Enter the document type in the Codes field and enter the operation type in the Description 01 field. Valid values for the Description 01 field are:
A: Summary invoices entry
B: Summary tickets entry
C: Invoice with several rates
D: Correction invoice
E: IVA/IGIC without emitted invoice)
F: Travel agency acquisitions
G: Group of entities
H: Special scheme for investment gold
I: Passive inversion
J: Tickets
K: Error rectification
L: Acquisitions to retailers of IGIC
M: IVA/IGIC Invoiced pending of accrual
N: Services to intermediate travel agencies
O: Invoice emitted to replace tickets
P: Intracommunity acquisitions
Q: Goods defined in articles del 135 al 139 de la Ley 37/1992
R: Lease of business premises.
If the document type is R (Lease of Business Premises), the system completes the Location of the Building field and the Cadastral Reference field in the Modelo 340 VAT report. The system calculates the value for the Lease of Business Premises field based on the Country Code, Government Reference Number (F74S74.SGRE), and Province Code.
Possible values for the Lease of Business Premises field are:
1: Building with cadastral reference located on the Spanish Territory (Except Pais Vasco and Navarra).
2: Building with cadastral reference located in the Pais Vasco or Navarra (if Province Code is 1, 20, 21, or 48).
3: Building located in 1 or 2 but without a cadastral reference.
4: Building located in a foreign country.
The system obtains the value for the Cadastral Reference field from Government Reference Number (F74S74.SGRE).
S: Grants, aid or assistance met or received, both by public authorities and private entities.
T: Collection on behalf of third parties of professional fees or rights derived from intellectual or industrial property, copyrights or others.
U: Insurance fees
V: Travel Agents fees for purchasing of travel services.
W: Transactions taxable in Ceuta and Melilla (Autonomous Spanish Cities located in Africa surrounded by Morocco).
X: Transactions that were compensated to agricultural businesses.
Blank: Other.
To include transactions with a batch type of IB in the received invoices register of the Model 340 VAT report, enter the corresponding value in the Codes field and enter P in the Description 2 field. Also, you must enter X in the Description 02 field to consider an intracommunity transaction as a reverse charge transaction.
To include transactions with a batch type of G in the emitted invoices register, enter the document type of the transaction in the Codes field and C in the Description 2 field.
Examples of values are:
Codes |
Description 01 |
Description 02 |
|---|---|---|
PV |
M |
(blank) |
RI |
N |
P |
In addition, when the system finds an entry for a document type or tax code with special handling code of "T", the amount is reported in the Transfer of Property field.