Spanish VAT returns, modelo 303, prepopulated with invoices already reported through the SII platform

A new help service for model 303 called “Pre303” is created, available in its first version from February 2020 for certain taxpayers who carry their books through the Electronic Office of the AEAT (SII), specifically, those taxpayers registered in the Monthly Refund Register – REDEME – who are not a large company or VAT groups and meet the following requirements:

1. That are not included in the cash system or are not recipients of it.
2. That are not included in the special regime of used goods, art objects, antiques and collectibles (REBU), Travel Agencies or Investment Gold.
3. That they do not have pro rata, nor differentiated sectors.