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A company under the simplified special regime asks whether it must reflect passive shareholder shares in Form 303 and whether it must submit the form for recapitulative reporting of intracommunity operations. The DGT responds that such shares must be included in the declaration and that the company is obliged to submit the recapitulative declaration of intracommunity operations.
Cuestión planteada Se cuestiona acerca del efecto de las operaciones intracomunitarias al encontrarse en el régimen especial simplificado del Impuesto. Si es correcto no reflejar en el modelo 303 el importe deducible de las cuotas que se repercute por inversión del sujeto pasivo, así como si tiene la obligación de presentar la declaración informativa de operaciones intracomunitarias (modelo 349).
Las cuotas devengadas por inversión del sujeto pasivo deben incluirse en la declaración trimestral en la casilla correspondiente. El sujeto pasivo puede optar por liquidar estas cuotas en el trimestre del devengo o en la declaración del último periodo del ejercicio. Asimismo, existe la obligación de presentar el modelo 349 al realizar adquisiciones intracomunitarias de servicios.
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