Relation Tax Area/Operat. Type (74S/RT)
Set up values in this UDC table to specify the tax rate areas for transactions to include in the Spain Model 340 report. The 74S/RT UDC enables you to define operation types by tax area. You define the transactions with batch type IB to include in the received invoices register, and define reverse charge by tax area. You enter the tax rate area in the Codes field, and enter an operation type in the Description 01 field. You then use the Description 2 field to indicate whether to include transactions that use the tax rate area in the emitted invoice or received invoice registers.
The setup for UDC 74S/RT is same as UDC 74S/RL. If the document type transaction is not setup in the 74S/RL UDC table, then the system searches for the tax rate area transaction in the 74S/RT UDC. The Description 01 and Description 02 values are the same in both UDC tables.
Valid values for the operation type 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 or G in the received invoices register of the Spain Model 340 report, enter the tax rate area of the transaction in the Codes field and enter P in the Description 2 field.
To include transactions with a batch type of IB in the emitted invoices register:
Enter the tax rate area of the transaction in the Codes field.
Enter value which is not equal to P in the Description 2 field, or leave the Description 2 field blank.
To include transactions with a batch type of G in the emitted invoices register, enter the tax rate area of the transaction in the Codes field and enter C in the Description 2 field.
You also set up tax rate areas in this UDC table for the intracommunity transactions that you want to include as reverse charge transactions (Inversion del Sujeto Pasivo) in the received invoice or emitted invoice registers instead of including the transactions in the intracommunity transactions register. To include intracommunity transactions in either the received invoice or emitted invoice registers, enter the tax rate area in the Codes field and enter X in the Description 2 field. You specify which register to use in the processing options for the Model 340 - Generate VAT Tape File program.