SPAIN TAX MODELO 390 IVA, ROI, declaración.
Thread poster: Xavier Novella Sinde

Xavier Novella Sinde  Identity Verified
Spain
Local time: 17:19
English to Spanish
+ ...
Jan 16, 2014

Hi to all,
Some time ago I issued a bill to an agency using my VAT number, since I am a member of the so-called "Registro de operadores intracomunitarios", ROI.
I was informed by the agency that I could use my ROI membership / VAT number to issue a bill free of taxes (IVA/IRPF) as it was their duty to pay whichever taxes applied to that services in their own country (in this case Italy).
Then it came the moment when I had to declare this job in my quarterly tax declaration. I did the declaration using de 303 model (Spain), and was informed by the tax authorities in my country that I should declare that free of taxes amount as "Operaciones no sujetas o con inversión del sujeto pasivo que originan el derecho a deducción", that is box number 44.
http://www.modelo303.net/ This links gives the same information...So until now I'm doing it right.

Now, does somebody know how could I declare this same amount in model 390 for the year IVA declaration?
http://www.modelo303.net/Modelo390/Modelo390.html According to this site, it should be page 6 or 7.

"Por último, en esta página 6 hay que desglosar que tipo de operaciones componen su volumen total de operaciones, así como la cuantía que ha supuesto cada una de ellas (operaciones en régimen general, entregas intracomunitarias exentas, exportaciones, operaciones en régimen simplificado, etc), totalizando en la casilla 108 el “Total volumen de operaciones”

En la página 7 habrá que informar sobre determinadas operaciones realizadas en el ejercicio, como son las adquisiciones interiores exentas, adquisiciones intracomunitarias exentas, importaciones exentas, bases de IVA soportado no deducible, etc."

If I do a translation service and it is paid...it is seen as a "intracommunitary delivery" (my work) or an "intracommunitary adcquisition" (the payment)?


I hope somebody has been in this siuation before and can help me to get out of it too!
Thank you very much in advance for being so patient and taking your time for reading and answering my post!

Xavier


Direct link Reply with quote
 


To report site rules violations or get help, contact a site moderator:


You can also contact site staff by submitting a support request »

SPAIN TAX MODELO 390 IVA, ROI, declaración.

Advanced search







Déjà Vu X3
Try it, Love it

Find out why Déjà Vu is today the most flexible, customizable and user-friendly tool on the market. See the brand new features in action: *Completely redesigned user interface *Live Preview *Inline spell checking *Inline

More info »
Protemos translation business management system
Create your account in minutes, and start working! 3-month trial for agencies, and free for freelancers!

The system lets you keep client/vendor database, with contacts and rates, manage projects and assign jobs to vendors, issue invoices, track payments, store and manage project files, generate business reports on turnover profit per client/manager etc.

More info »



Forums
  • All of ProZ.com
  • Term search
  • Jobs
  • Forums
  • Multiple search