Spanish tax reports

Before you start

Open Reports and set Filings for to Spain (a Spanish workspace starts there). You will find four helpers: IVA (303/390), IRPF retentions, Modelo 347 and Modelo 349. Each one adds up the invoices you issued into the figures a form asks for. You still fill in and submit the form yourself, on the AEAT website or through your gestor.

• •Only the sales side. Invoice 14 does not record expenses, so IVA soportado (deductible IVA) and the expenses for Modelo 130 must come from your own purchase records.
• •Issue date decides the period. Invoices count in the quarter of their issue date (criterio de devengo). The cash-accounting regime (régimen especial del criterio de caja) is not supported, so if you use it these figures will not match your return.
• •Voided invoices are left out, and corrective invoices count in the quarter they were issued, with credits subtracted (see Corrective invoices and voiding).
• •Euros only. Invoices in another currency are listed separately with a note, because the forms only accept euros. Convert them yourself.

Prepare Modelo 303 and the annual 390

1. 1Open IVA (303/390), or click the IVA card on the reports home, which opens the quarter you are filing.
2. 2Pick the Year and Quarter. Choose Whole year to see every quarter.
3. 3Copy each row into the IVA devengado section of the form.

• •The rate rows go under régimen general: 4 % in boxes 01–03, 10 % in boxes 04–06, 21 % in boxes 07–09 (base, rate, cuota).
• •The Intra-EU reverse charge row is usually box 59 (entregas intracomunitarias de bienes y servicios).
• •The Export (outside the EU) row is box 60 for goods. Services to customers outside the EU are normally not subject to Spanish IVA under the place-of-supply rules and go in box 120 instead. Ask your gestor which applies to you.
• •The total IVA is your output IVA (IVA repercutido). Subtract the deductible IVA from your purchase invoices to get the result of the return.

Below the quarters, Annual summary (Modelo 390 helper) gives the same breakdown for the whole year, for the annual Modelo 390.

Fill in the retentions on Modelo 130

Business customers in Spain usually withhold IRPF from your invoices and pay it to Hacienda for you. IRPF retentions totals those retentions. Pick a Year. By quarter shows, for each quarter, the number of invoices with a retention, their taxable base and the IRPF withheld. Invoices without a retention are not included.

Modelo 130 is cumulative from 1 January. Box 06 (retenciones) takes the retentions for every quarter of the year so far, so add up the quarters up to the one you are filing. Your income for box 01 is the taxable base of all your invoices, from the ledger or sales by rate, also counted from 1 January. Expenses for box 02 are not tracked here.

Check what customers report on Modelo 190

Each customer that withheld IRPF declares it on their own Modelo 190 in January, and usually sends you a certificate. By customer gives one line per customer tax ID with the IRPF % used, the amount per quarter and the year total. Compare it with each certificate. If the amounts differ, ask the customer before you file your annual income tax return.

Check Modelo 347

Modelo 347 lists, for the chosen Year, every customer whose invoices add up to more than €3,005.06 including IVA, with the amount per quarter and the year total. It leaves out operations that belong on other forms:

• •intra-EU reverse-charge invoices, which go on Modelo 349;
• •exports and out-of-scope operations;
• •invoices with an IRPF retention, because the customer already reports those on Modelo 190.

A line under the table counts what was left out under each rule, and how many customers stayed under the threshold. If no customer is over the threshold, the page says so: you have nothing to declare on the sales side. The 347 also covers suppliers you bought more than €3,005.06 from, and purchases are not tracked here.

A customer without a tax ID is flagged in the table. The report uses the tax ID printed on each invoice, so adding it to the customer now (see Customers) only fixes future invoices. Enter the NIF on the form yourself for invoices already issued.

Prepare Modelo 349

Modelo 349 covers your intra-EU reverse-charge invoices, which are issued to businesses in other EU countries with a valid VAT number (see Tax treatments and IRPF). There is no period picker. The page shows your whole history, newest quarter first, with one line per customer VAT number showing the number of invoices and the taxable base. Use the card for the quarter you are filing. The operation key is S (services).

A corrective invoice counts in the quarter it was issued. If it corrects an invoice from an earlier quarter, the 349 expects it as a rectification of that earlier period. Ask your gestor how to declare it. If you sell goods rather than services, the operation key is different too.