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

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.

Source

• IOTA
• Agencia Tributaria

See also Newsletters on PRE303 on www.vatupdate,com

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