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V1153-22 26 May 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial simplificado

Requirement to include passive shareholder shares in Form 303 and submit Form 349

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.

The question raised

The issue concerns the effect of intra-Community operations while being under the special simplified regime of the Tax. Whether it is correct not to reflect in Form 303 the deductible amount of the quotas charged by reverse charge, as well as whether there is an obligation to submit the informative return of intra-Community operations (Form 349).

The DGT's ruling

The quotas accrued by reverse charge must be included in the quarterly return in the corresponding box. The taxpayer may opt to settle these quotas in the quarter of accrual or in the return for the final period of the fiscal year. Likewise, there is an obligation to submit Form 349 when making intra-Community acquisitions of services.

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