AEAT News 2018-2019
AEODOO was at the meeting of developers of the AEAT (Spanish Agency of Tax Administration). In this meeting, multiple changes that directly affect specific or general sectors were discussed.
This article will detail those changes that directly affect Odoo (professional software for agencies and their clients). For this we will treat the treated subjects dividing the content in 3 points:
- Pending approval
- Other topics discussed
Source: Acysos S.L., Ignacio Ibeas Izquierdo
Model 179 – Sectorial
This new model directly affects the tourism and real estate housing sector. The AEAT must be notified of each rental indicating the owner, tenant, start and end dates and amount of the rent.
The objective of this model is to control the income generated by this sector and will be informed by means of an XML with a WDSL webservice similar to the SII. The first year will be annual, but it will be quarterly.
For more information click on the following link: Ayuda_Modelo_179
Art. 10, and it will no longer be necessary to request an extension to February because the filing is established as final until February.
For more information, click on the following link: BOE-A-2018-14901_Model 347
Subjective area of exemptions: to expressly establish that the performance of activities for which there is no obligation to present periodic self-liquidations, will not affect the exoneration of presenting the 390 model when they are carried out simultaneously with activities in simplified regime and / or lease of urban real estate.
The non-current tax rates are eliminated and a box is created in which they will be included in case of an administrative resolution or final judgment with these types.
For more information, click on the following link: BOE-A-2018-14901_ Modelo 390
Modification of 303 to add a box indicating whether the taxpayer is exonerated to file the 390.
For more information, click on the following link: BOE-A-2018-14901_Model 303
Quality of information – TVGI Online
This new system will be applied gradually to different income models and informative declarations. The most direct impact in Odoo will be models 347 and 190. It will affect from 2019 and from 2020 will affect all models of informative declarations.
The objective of AEAT is that no incorrect value is entered, therefore, they will not accept any erroneous registration or validation or identification.
The new service will allow to validate the declarations in Online mode via web service. If you do not validate all the records, you will be able to send the declaration but without the erroneous records, forcing you to create a complementary declaration.
In this new system, it would be very helpful to integrate the Model 030 in such a way that Odoo validates the company data when creating it and to avoid an erroneous registration by identification.
For more information click on the following link: BOE-A-2013-12385_Quality of information
2- Pending approval
It adds two new subclauses 25 and 26 to declare exempt work-in-kind returns for those companies or employers that provide early childhood education services to the children of their workers.
Add a new subkey 27 to clearly identify the public benefits for maternity received from the Social Security exempt from the IRPF.
Model 233 – Sectorial
Sectoral model that will affect authorized kindergartens and child education centers. These centers will be obliged to present annually the data of children under 3 years of age or who have completed 3 years in the exercises that are in these centers.
This model will include the identification data of the parents or legal guardians, the identification of the minor together the annual expenses paid.
The format that will be used will be CSV to facilitate the presentation in a sector in which 25% are autonomous or nanopymes. There will be no webservice nor any machine-machine communication.
If you want to know more about the norms in process, click on the following link: Standards_En_Tramitation
3- Other topics discussed
The VAT book will have a standardized format so that all companies must present both the invoice book issued and received in the same format. The format will be CSV or Excel.
Immediate Information Supply (SII)
They suggest that the companies that are obliged to submit SII are all those that bill at least two million euros per year, and not the current six million.
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