As is well known, TicketBAI It is a project that was born jointly between the provincial councils of the three Basque provinces and the regional government to achieve greater effectiveness in fiscal matters. However, its application in each province has its particularities and today we are going to address those of Alava.
In the case of the southernmost territory of the region, in addition to the deduction on the full fee of 30% of the investments and expenses incurred Before the mandatory entry into force of TicketBAI, an extended deduction of 60% has been established. This applies to investments and expenses made before December 31, 2021; For those who voluntarily apply TicketBai, the date is extended until January 1, 2022.
But not everything is there, there are also other developments in this regard in Álava, with respect to the rest of the autonomous community. There is a deduction 30%, whose base is the sum of investments plus expenses, which has some limits: 5,000 euros and 1% of the net amount of the turnover of the last tax period closed in 2019. However, if the previous result is lower at 500 euros, the deduction base will be the lesser of the amount invested or spent or 500 euros.
Refering to extended deduction, applies to all those taxpayers who advance compliance with this tax program, as of January 1, 2022. This is made for investments and expenses made before December 31, 2021, date on which the deduction percentage is increased up to 60%, as we have said. In addition, the lower limit goes from 500 to 1,500 euros in those cases in which the turnover for 2019 would not have exceeded 50,000 euros.
TicketBai is a system devised for the control of billing and collection systems in the three Basque farms (Vizcaya, Guipúzcoa and Álava) with the aim of avoiding tax fraud.
The project involves a bouquet of legal and technical obligations in the invoicing software that allows the provincial treasuries to control the income produced in all sectors of activity, to avoid tax evasion by companies.
Both companies and freelancers who receive payments for their activities of selling goods or services to clients are questioned by this system.
TicketBai is based on compliance with the new regulations and requires companies, SMEs and freelancers to adapt their billing tools:
- The device (POS, PC, cash register, etc.) from which they are going to issue tickets and invoices must be certified.
- They must have software signed by means of a certificate from the developer company.
- They have to operate with a management and billing software that allows the inclusion of QR and TBAI codes on tickets and invoices and, at the same time, send files with the invoice information and a fingerprint that identifies the device, application and user.
In addition, it must be taken into account that the implementation of TicketBai is mandatory as of January 1, 2022. Although initially it is a plan exclusively for the Basque Country, the rest of the companies should not lose sight of the TicketBai regulations, as it is very likely that in the rest of Spain, the AEAT and the Navarra Regional Government will end up adopting it.