Back to index
V5182-16 30 November 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen simplificado

Reverse charge mechanism must be applied to intra-Community acquisitions of services under the simplified regime

A professional operating under the simplified regime seeks clarification on whether the reverse charge mechanism applies when receiving services from a Dutch company and how to declare them. The DGT rules that the reverse charge mechanism must be applied and details how to report the tax amounts in Form 303 and the obligation to file Form 349.

The question raised

Question posed: Applicability of the assumption under Article 84.One.2º.a).c') of Law 37/1992, which implies the non-application of the reverse charge rule. Effect of intra-Community operations when being under the simplified tax regime. In which box of Form 303 the deductible amount of the quotas charged via reverse charge must be reflected, as well as whether there is an obligation to submit the informative declaration of intra-Community operations (Form 349), and the deadline for its submission.

The DGT's ruling

The reverse charge mechanism exception applies only to the supply of goods, not to the acquisition of intra-Community services. Under the simplified regime, the amounts due via reverse charge are included in the amounts due, and the amounts incurred are deducted as current operations. The taxpayer is obliged to submit Form 349 due to the receipt of services from a professional from another EU Member State.

Email
Contact