AEAT tax declarations¶

With the Spain - Base Layer, the Spanish tax declarations (modelos) of the AEAT are prepared in the Accounting app: the declaration computes its boxes from the posted journal items of the period, creates the regularization entry, and exports the file (fichero BOE) that is uploaded to the AEAT electronic office.

Install the Spain - AEAT Declarations Integration module. It installs the declarations below and fits them into the Accounting app:

Declaration	Content
Modelo 303	VAT self-assessment, monthly or quarterly.
Modelo 390	Annual VAT summary.
Modelo 111	Withholdings on work income and professional activities.
Modelo 115	Withholdings on the rent of urban property.
Modelo 130	Instalment payment of the personal income tax (IRPF) of self-employed persons in direct estimation.
Modelo 347	Annual declaration of operations with third parties above 3,005.06 €.
Modelo 349	Recapitulative statement of intra-community operations.
Modelo 369	VAT One-Stop-Shop (OSS) return for distance sales within the EU.
VAT and IRPF books	Libros registro of issued and received invoices, exported to XLSX.

It also adds the official annual accounts (PGC balance sheet and profit and loss), see Official annual accounts (PGC).

Note

Other declarations (for example modelos 123, 190, 216 and 296) are separate modules. Once installed, they appear in the same menu and work the same way.

Users with the Accountant role (and advisers) can create and file the declarations.

Configuration¶

Default values of the declarations¶

Go to Accounting ‣ Configuration ‣ Settings, and scroll to the AEAT Declarations section. The values set here are proposed on every new declaration of the company:

Regularization entries: the AEAT Journal in which the regularization entries are posted, the VAT Counterpart Account (by default 4750) for the VAT declarations whose counterpart is not computed by the declaration itself, such as the modelo 369, and the Withholding Counterpart Account (by default 4751) for the withholding declarations. The modelo 303 chooses 4750 or 4700 from its result by itself.
Submitter and frequency: the AEAT Contact Name, AEAT Contact Phone and AEAT Contact Email printed in the declarations (if empty, the data of the current user is used), and the Filing Frequency (Quarterly or Monthly). Monthly filing applies to large companies and to taxpayers registered in the REDEME or in the SII. A new declaration proposes the last closed period of this frequency; annual declarations propose the previous year.

screenshot: finance-fl-spain-aeat-settings

menu: Accounting ‣ Configuration ‣ Settings ‣ AEAT Declarations
shows: The "AEAT Declarations" settings section with the "Regularization entries" block (AEAT Journal, VAT Counterpart Account 4750, Withholding Counterpart Account 4751), the "Submitter and frequency" block (contact name, phone, email, Filing Frequency "Quarterly") and the "Tax map check" link.
highlight: The "Filing Frequency" field.
data: Spanish demo company with the PGC chart of accounts.
module: l10n_es_aeat_integration
notes: English UI, light theme, 1440px width.

Tax map check¶

Each declaration adds up the amounts of the taxes listed in its tax map: a tax that is in no map line of an installed declaration is silently left out of the declarations. The Tax map check setting shows how many taxes of the company are in this situation. Click the link to open the list of these taxes, or go to Accounting ‣ Configuration ‣ AEAT ‣ Taxes missing from the AEAT declarations. In the tax list, the Missing from AEAT declarations filter gives the same result.

Review the listed taxes: either the tax is not used, or it must be replaced by one of the default Spanish taxes. The withholding taxes of declarations that are not installed (123, 216, 296) also appear in the list.

Tip

The tax maps themselves can be consulted under Accounting ‣ Configuration ‣ AEAT ‣ Tax mapping. Do not modify them unless your tax adviser asks for it.

File a declaration¶

The declarations are under Accounting ‣ Reporting ‣ AEAT, one menu per declaration, for example Accounting ‣ Reporting ‣ AEAT ‣ AEAT 303 model.

Click New. The Year and the Period Type of the last closed period, the journal, the counterpart account, and the contact data are proposed from the settings. Change them if needed.
Select the Statement Type: Normal, or Complementary or Substitutive to correct a declaration already filed. For the last two, enter the Previous declaration number.
Click Calculate. The boxes of the declaration are computed from the posted journal items of the period. Open the Tax lines tab, and use the button at the end of a line to see the journal items that make up the amount of a box.
Fill in the boxes that are not computed automatically, if any, then click Recalculate if you changed accounting data in the meantime.
Click Confirm when the amounts are correct.
Click Create move to post the regularization entry, which moves the balances of the tax accounts to the counterpart account. Use Show move to open it.
Click Export to BOE to download the file, and upload it in the AEAT electronic office.

screenshot: finance-fl-spain-aeat-303

menu: Accounting ‣ Reporting ‣ AEAT ‣ AEAT 303 model ‣ (a calculated declaration)
shows: A calculated modelo 303 of the third quarter: header with Year, Period Type "3T", Statement Type "Normal", the journal and counterpart account, the result section with the result type, and the "Tax lines" tab listing the boxes and their amounts; buttons Recalculate, Confirm and Cancel in the header.
highlight: The "Calculate"/"Confirm" buttons and the "Tax lines" tab.
data: Spanish demo company with sales and purchases in the quarter.
module: l10n_es_aeat_mod303, l10n_es_aeat_integration
notes: English UI, light theme, 1440px width.

Important

The regularization entry is dated on the last day of the period. If this date is in a locked period, a warning banner is shown on the declaration as soon as it is opened, and the entry cannot be posted. Create the declaration entry before locking the period, or ask an adviser to move the lock date.

Note

A banner also warns when taxes used in the period are not in any AEAT tax map, as they are left out of the declaration. Click Show taxes to list them, and see Tax map check.

Specific declarations¶

Modelo 303: The Result Type shows whether the result is to be paid, returned, or compensated in later periods. The amount to compensate from previous periods is proposed from the previous declarations. In the last period of the year (4T or month 12), indicate whether the company is exempt from the modelo 390, and if so, fill in the additional data of the activities.
Modelo 390: The annual summary is computed for the whole year. Fill in the fields that are not computed automatically before confirming it.
Modelos 111 and 115: The withholdings are computed from the withholding taxes of the vendor bills. In the modelo 111, fill in the boxes that Odoo cannot compute, such as the work income paid outside Odoo.
Modelo 347: After Calculate, the Partner records tab lists the partners whose operations exceed the threshold; a record shown in red misses data needed for the declaration. Click Send emails to send each partner its record for verification, and use Confirm as valid when a partner agrees. Real estate rentals not declared in the modelo 115 can be added in the Real estate records tab. To exclude a contact from the declaration regardless of its amounts, tick Not included in 347 report on the contact form.
Modelo 349: The Partner records and Partners refunds tabs list the intra-community operations of the period. Delete the operations that must not be declared from these tabs before confirming.
Modelo 369: The OSS return is computed from the OSS taxes of the distance sales to consumers of other EU countries.

VAT and IRPF books¶

Go to Accounting ‣ Reporting ‣ AEAT ‣ Libros del IVA y del IRPF and create a book for the period, then click Calculate. The Issued Invoices and Received Invoices tabs list the invoices with their taxes; the Summary tab totals them per tax. Click View Issued Invoices or View Received Invoices to display the books. Click Export draft to download them as an XLSX file; after Confirm, the final file is downloaded with Export BOE.

Official annual accounts (PGC)¶

The official Spanish balance sheet and profit and loss, in the format of the annual accounts filed with the Mercantile Registry, are available under Accounting ‣ Reporting ‣ Annual Accounts (PGC):

Balance Sheet (PGC);
Profit and Loss (PGC).

The report opens directly with two columns, Current year and Previous year, based on the posted entries. The template (SMEs, complete, or non-profit entities) follows the chart of accounts of the company. Click an amount to see the journal items behind it, and use Print or Export to get a PDF or XLSX file.

Note

Only accounts numbered according to the PGC are included. An account with a custom code that is not a sub-account of a PGC account is not included in the report.