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

Xavier Novella Sinde  Identity Verified
Spain
Local time: 07:14
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


 


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SPAIN TAX MODELO 390 IVA, ROI, declaración.

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