Tax juggling for Form 303 (2015)
Posted: Sun Dec 22, 2024 4:49 am
Barely half a year ago, in this same place, upon returning from the holiday period and finding on our desk a new project that would allow certain taxpayers to be exempt from filing form 390 , we said, and not in vain, that the merger of form 303 was only the beginning .
The prediction, of course, came true.
When this ruling was issued, we could never have imagined that completing an additional information section to avoid having to submit Form 390 would cause so many headaches.
But, as with everything in life, all things pass, all things are forgotten, all sowing takes root. And the completion of this new section in the fourth quarter has taken root, generating its first and early fruit.
However, having become accustomed to the frenetic pace of legal and fiscal changes , it was to be expected that the brand new 303 model would arrive with an ace up its sleeve… and magic! The rabbit qatar email list did indeed come out of the hat, as there was not enough confusion with this “mini-390”. No.
Top hat in one hand. Wand in the other… and the rabbit… wandering around to see who can catch it…
Was it fair that during the Christmas period only those covered by the simplified regime and urban property landlords received gifts ? No, of course not. If it is a matter of sharing and balancing, why not also include others, such as, for example, with the technology so in vogue, those entrepreneurs or professionals who provide telecommunications, radio or television broadcasting services and services provided via the Internet to end consumers established in a member state other than Spain ?
With the change in localization rules, starting on January 1, 2015, for this type of services and recipients, the newborn model 368 is being extended , which is incubating until April for its first presentation in society, and through which the provider of the same will declare the VAT generated by said services .
And, so that 2015 also comes full of hope for those who did not sink their teeth into 2014, Form 303 offers two interesting boxes that deserve personal attention, since both are aimed at fighting tax fraud, a cancer that, unfortunately, has spread so much that dealing with its metastasis is frankly difficult. A great juggling act.
To combat this disease, the first proposed combat treatment is to focus on the VAT generated by imports .
Although until now the figure of the freight forwarder was indispensable when it came to customs procedures, it could become an alternative or residual part of the current and valid therapy.
Without completely eliminating the current method and thanks to the clear advances in medicine in this field, this first pill will allow the VAT charged by Customs to be declared and paid by the importer himself in form 303 for the period corresponding to the one in which he was notified of the debt. A VAT that, on the other hand, continues to be deductible for the importer. The idea is that both VATs appear in the same declaration.
But this medication will only be effective for those who present symptoms of monthly settlement period and taxation before the General State Administration.
First patch, although our tax system is also suffering from other problems.
The first capsule has helped somewhat, but the discomfort and the constant nagging are still a cause for concern for doctors. Hours of study, intense research and petri dishes in the display case to see how to resolve the problem of non-deductible fees, in the case of non-payments, by subjects who are covered by a pro rata plan and deduct only a part of their input VAT.
The prediction, of course, came true.
When this ruling was issued, we could never have imagined that completing an additional information section to avoid having to submit Form 390 would cause so many headaches.
But, as with everything in life, all things pass, all things are forgotten, all sowing takes root. And the completion of this new section in the fourth quarter has taken root, generating its first and early fruit.
However, having become accustomed to the frenetic pace of legal and fiscal changes , it was to be expected that the brand new 303 model would arrive with an ace up its sleeve… and magic! The rabbit qatar email list did indeed come out of the hat, as there was not enough confusion with this “mini-390”. No.
Top hat in one hand. Wand in the other… and the rabbit… wandering around to see who can catch it…
Was it fair that during the Christmas period only those covered by the simplified regime and urban property landlords received gifts ? No, of course not. If it is a matter of sharing and balancing, why not also include others, such as, for example, with the technology so in vogue, those entrepreneurs or professionals who provide telecommunications, radio or television broadcasting services and services provided via the Internet to end consumers established in a member state other than Spain ?
With the change in localization rules, starting on January 1, 2015, for this type of services and recipients, the newborn model 368 is being extended , which is incubating until April for its first presentation in society, and through which the provider of the same will declare the VAT generated by said services .
And, so that 2015 also comes full of hope for those who did not sink their teeth into 2014, Form 303 offers two interesting boxes that deserve personal attention, since both are aimed at fighting tax fraud, a cancer that, unfortunately, has spread so much that dealing with its metastasis is frankly difficult. A great juggling act.
To combat this disease, the first proposed combat treatment is to focus on the VAT generated by imports .
Although until now the figure of the freight forwarder was indispensable when it came to customs procedures, it could become an alternative or residual part of the current and valid therapy.
Without completely eliminating the current method and thanks to the clear advances in medicine in this field, this first pill will allow the VAT charged by Customs to be declared and paid by the importer himself in form 303 for the period corresponding to the one in which he was notified of the debt. A VAT that, on the other hand, continues to be deductible for the importer. The idea is that both VATs appear in the same declaration.
But this medication will only be effective for those who present symptoms of monthly settlement period and taxation before the General State Administration.
First patch, although our tax system is also suffering from other problems.
The first capsule has helped somewhat, but the discomfort and the constant nagging are still a cause for concern for doctors. Hours of study, intense research and petri dishes in the display case to see how to resolve the problem of non-deductible fees, in the case of non-payments, by subjects who are covered by a pro rata plan and deduct only a part of their input VAT.