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A self-employed taxi driver under the simplified regime asks how to declare investment charges from the passive party and how to calculate the minimum charge. The DGT clarifies that these charges may be declared quarterly or in the final period of the year, and that the charge derived from the regime is the higher of the difference between current charges or the minimum charge.
Question posed: Method for including the referred quotas accrued by reverse charge of the taxable person, as well as the application of the percentage for the calculation of the minimum annual quota to the total amount of accrued quotas, including those corresponding to said intra-Community services.
Las cuotas devengadas por inversión del sujeto pasivo deben incluirse en la declaración trimestral o, opcionalmente, en la del último periodo del año. La cuota derivada del régimen simplificado es la mayor entre la diferencia de cuotas corrientes y la cuota mínima, a la que se le adicionan las cuotas por inversión del sujeto pasivo y adquisiciones intracomunitarias de bienes. Además, el consultante debe presentar el modelo 349 por las adquisiciones intracomunitarias de servicios recibidas.
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