Model 380 for VAT declaration-settlement is modified in operation

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Order HAC/135/2019, of January 31, which modifies Order EHA/3482/2007, of November 20, which approves certain models, recasts and updates various management standards in relation to Special Manufacturing Taxes and the Tax on Retail Sales of Certain Hydrocarbons and modifies Order EHA/1308/2005, of May 11, which approves model 380 of declaration-settlement of the Value Added Tax in operations assimilated to imports, the place, form and deadline for presentation are determined, as well as the general conditions and the procedure for its presentation by telematic means. (BOE no. 41, of February 16, 2019) Law 6/2018, of July 3, on the General State Budget for 2018, has modified, among others, article 50 of Law 38/1992, of December 28, on Special Taxes, which regulates the tax rates of the Tax on Hydrocarbons, and has repealed article 50 ter of the aforementioned Special Tax Law, which regulated the regional tax rate of the Tax on Hydrocarbons. As a consequence of this modification, with effect from January 1, 2019, the tax rate of the Hydrocarbon Tax will be formed by the sum of the general rate and the special rate established, for each heading, in article 50 of the Special Tax Law. , and in the case of headings in which a general rate and a special rate are not determined, the tax rate will be the one established in the heading.  
On the other hand, after the repeal of article 50 ter of the Special Taxes Law, with effect from January 1, 2019, the regional tax rates of the Hydrocarbon Tax that, if applicable, had been approved by the Autonomous Communities, do not apply. The new tax structure of the Hydrocarbon Tax, derived from the aforementioned modifications, with the existence of a general rate and in some headings a special rate, and the disappearance of the WhatsApp Number List  regional rate, requires, for the settlement periods that begin from January 1, 2019, to adapt the self-assessment model for this tax, form 581, and delete form 582. However, forms 581 and 582, valid until December 31, 2018, must be maintained, given the possibility of submitting late, complementary or corrective declarations in relation to tax periods prior to 2019. Likewise, once more than five years have elapsed since the end of the liquidation periods of the Hydrocarbons Tax that were subject to self-assessment using form 564, and, where applicable, the declaration of the centralized breakdown of contributions of the Hydrocarbons Tax, these must be deleted.




models of the list of self-assessment models approved for Special Manufacturing Taxes. On the other hand, Royal Decree-Law 15/2018, of October 5, on urgent measures for the energy transition and consumer protection, has modified, among others, article 51 of the Special Tax Law, adding a letter c) to section 2 of this article, by which manufacturing and import operations of hydrocarbons intended for the production of electricity in thermal power plants or for the cogeneration of electricity and heat in combined power plants will be exempt. Additionally, and as a consequence of this new exemption case, the aforementioned Royal Decree-Law 15/2018, of October 5, has repealed sections 1.16 and 1.17 of Rate 1 of article 50 of the Special Tax Law, which They established a reduced tax rate for diesel and fuel oils intended for the production of electrical energy or electrical energy and heat in power and combined power plants. These modifications make it necessary to modify Annex XLII of Order EHA/3482/2007, which includes the repertoire of codes to configure the Activity and Establishment Code (CAE) of the activities subject to the requirement of registration in the approved Territorial Registry.