The Spanish Tax Agency (AEAT) takes a step forward to the pre-filled VAT return

Ms. Ana Ortega's picture
Published by:

In February 2021 the service called “Pre303. Un servicio para todos” (Pre-303. A service for all) has been made available to VAT taxpayers.

Form 303 is the self-assessment return that VAT taxpayers have to submit periodically.

In 2020 the first phase for providing a VAT pre-filled return was accomplished. The service was offered to a limited number of VAT taxpayers, namely those enrolled in the Immediate Supply of Information System (SII) and the Monthly Refunds Register with a turnover under 6 € million which were not taxed under any special VAT regime.

The second phase of the project has just been launched widening the subject scope to all VAT taxpayers obliged to complete the 303 form. This means that 3,5 million taxpayers will get a pre-filled return including censal data and some economic data.  From them, 41,000 SII taxpayers and 600,000 real estate lessors will get a fully pre-populated return.

Pre-303 is a service offered at the moment of submitting the VAT self-assessment form through the AEAT electronic office via a web form.

To assist taxpayers a banner has been placed on the front page of the AEAT from where all the information on the Pre-303 can be visited, including FAQS and services available.

This new service will enhance certainty and reduce the administrative burden on taxpayers by contributing to reduce the time they need for the completion of the return.

For further information click on the following link:

https://www.agenciatributaria.es/AEAT.internet/en_gb/Inicio/La_Agencia_Tributaria/Campanas/IVA/_SERVICIOS_DE_AYUDA/PRE303_Ayuda_modelo_303_SII/PRE303_Ayuda_modelo_303_SII.shtml