What goes into each box - Spain VAT report

The following table shows how NetSuite uses the tax codes to get the values for the Modelo 303 Quarterly VAT Return.

Note:

These tables are for the 2014 Spain Modelo 303 Quarterly VAT Return form. For pre-2014 Spain VAT report, see Spain VAT Report for Periods Before 2014.

General Regime

Description	Base Amount		Tax Rate %		Tax Amount
VAT Due
Sales normal regime	01	Net amount of sales S	02	standard tax rate	03	Sales tax amount S
Sales normal regime	04	Net amount of sales R	05	reduced tax rate	06	Sales tax amount R
Sales normal regime	07	Net amount of sales R2	08	special reduced tax rate	09	Sales tax amount R2
Intra-community acquisition of goods and services	10	Net amount of purchases ES, ER, EZ, EIG, ESSP			11	Notional purchase tax amount ES, ER, EZ, EIG, ESSP
Other transactions of reverse charge (except intra-community acquisition)	12	Net amount of purchases RC			13	Notional purchase tax amount RC
Modification of bases and VAT amounts	14	Editable field			15	Editable field
Sales retail business	16	Net amount of sales SC3	17	standard tax rate	18	Sales tax amount SC3
Sales retail business	19	Net amount of sales SC2	20	reduced tax rate	21	Sales tax amount SC2
Sales retail business	22	Net amount of sales SC1	23	special reduced tax rate	24	Sales tax amount SC1
Modification of bases and VAT amounts on sales retail business	25	Editable field			26	Editable field
Total due (03+06+09+11+13+15+18+21+24+26)					27	03+06+09+11+13+15+18+21+24+26
Deductible VAT
On common domestic transactions	28	Net amount of purchases S, R, R2, Z, RC			29	Purchase tax amount S, R, R2 Notional purchase tax amount RC
On domestic transactions with investment of goods	30	Net amount of purchases CG			31	Purchase tax amount CG
On imports of common goods	32	Net amount of purchases CA			33	Purchase tax amount CA
On imports of investment goods	34	Net amount of purchases IG			35	Purchase tax amount IG
Intra-community acquisition of common goods and services	36	Net amount of purchases ES, ER, EZ, ESSP			37	Notional purchase tax amount ES, ER, EZ, ESSP
Intra-community acquisitions of investment goods	38	Net amount of purchases EIG			39	Notional purchase tax amount EIG
Rectification of deductions	40	Editable field			41	Editable field
Compensations under special regime for agriculture, fishing industry					42	Editable field
Corrections of investment goods					43	Purchase tax amount RI
Corrections - application of definite pro rate percentage					44	Editable field
Total deductible (29+31+33+35+ 37+39+41+42+43+44)					45	29+31+33+35+37+39+41+42+43+44
Result general regime (27-45)					46	27-45

Simplified Regime

Description	Tax Amount
Result simplified regime	58	Editable field

Additional Information

Description	Base Amount		Tax Amount
Intra-community supplies of goods and services			59	Net amount of sales ES, ER, EZ, ESSS
Export and related transactions			60	Net amount of sales O
Non-taxable transactions or reverse charge transactions which give right to deduct input VAT			61	Net amount of sales RC, OS
These boxes have to be completed only by taxpayers who are taxed in special regime of cash accounting and those recipients of transactions affected by them:
Value of supplies of goods or services to which the special regime of cash accounting applied was accrued in accordance to the general rule of accrual contained in Art. 75 LIVA	62	Editable field	63	Editable field
Value of supplies of goods or services which are applicable or affected by the special regime of cash accounting	74	Editable field	75	Editable field

VAT Result

Description	Tax Rate %		Tax Amount
Total of results (46+58)			64	46+58
VAT payable to the Central Tax Authorities	65	% Editable field	66	Editable field
VAT carried forward from previous periods			67	Editable field
This box has to be completed only by taxpayers who are taxed in Spain jointly by the Central Spanish Tax Authorities and the Provincial Councils. Result of annual adjustment.			68	Editable field
VAT result (66-67+68)			69	66-67+68
Deductible VAT (only applicable to corrective returns): Result of the previous return(s) field for the same period and year			70	Editable field
VAT balance (69-70)			71	69-70

Spain VAT Report for Periods Before 2014

The Spain Modelo 303 Quarterly VAT Return form has changed for 2014. The following tables for pre-2014 Spain VAT report will be maintained as reference until the end of 2014 only.

I.V.A. Accrued Taxes

Tax Base		%		IVA Amount
01	Net amount of S sales and RC purchases, and net amount of ESSP	02	18%	03	Tax amount of S sales, Notional amount of RC purchases, Notional amount of ESSP
04	Net amount of R sales	05	18%	06	Tax amount of R sales
07	Net amount of R2 sales	08	4%	09	Tax amount of R2 sales

Surcharge Equivalent		%		IVA Amount
10	Net amount of SC1 sales	11	0.5%	12	Tax amount of SC1 sales
13	Net amount of SC2 sales	14	1%	15	Tax amount of SC2 sales
16	Net amount of SC3 sales	17	4%	18	Tax amount of SC3 sales

Intra-Community Acquisitions				IVA Amount
19	Net amount of ES, ER, EZ, and EIG			20	Tax amount of ES, ER, EZ, and EIG
Total (03+06+09+12+15+18+20)				21	03+06+09+12+15+18+20

I.V.A. Deductibles

	Base		Tax Payable
Taxable purchase transactions in country	22	Net amount of S, R, R2, Z, RC, and ESSP	23	Tax amount of S, R, R2, and Z purchases, Notional amount of RC purchases, Notional amount of ESSP
Capital goods transactions	24	CG	25	CG
Imports of current assets	26	CA	27	CA
Imports of investment goods	28	IG	29	IG
Intra-Community acquisition of goods	30	Net amount of ES, ER, and EZ	31	Notional VAT of ES, ER, and EZ
Intra-Community acquisition of goods investments	32	EIG	33	Notional VAT of EIG
Compensation regime spices A G			34	Editable field
Regularization investments			35	RI
Regularization by application of the final percentage of pro-rata			36	Editable field
Total to deduct (23+25+27+29+31+33+34+35+36)			37	23+25+27+29+31+33+34+35+36
Difference (21-37)			38	21 - 37
Attributable to the administration of the state	39	Editable field	40	Editable field
Contributions for previous periods			41	Editable field
Intra-Community Deliveries			42	Net amount of ES, ER, EZ, and ESSS sales
Exports and other operations			43	Net amount of O and OS sales
Reverse charge leading to deductions			44	Net amount of RC sales
Exclusively for taxable persons who are jointly taxed at the state and forales			45	Editable field
Result (40+41+45)			46	40+41+45
Deduct earlier deductions			47	Editable field
Result (46-47)			48	46 - 47

Related Topics

• VAT and GST Reporting Overview
• International Tax Reports
• Generating VAT/GST Reports
• International Tax Reports Best Practices
• Spain Tax Codes
• Spain VAT Report
• EU Sales List for Spain

General Notices