Facilities for taxpayers to complete Spanish VAT returns – implementation of pre-filled VAT returns

In February 2021, Spanish Tax Authorities launched the second phase of a tool known as “Pre303”. This tool automatically creates a taxpayer’s draft VAT return by gathering information available to the Spanish Authorities through the on-line bookkeeping system, known as the ‘Immediate Supply of Information’ (SII), as well as from different information and census forms submitted by the VAT payer. This new update extends the Pre303 to all the VAT payers, offering different features depending on the profile the company.

Source: BDO

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