Due to the VAT e-commerce rules changes, It has been added new boxes on the VAT return.
These changes will enter into force for the returns corresponding to July 2021 and onwards.
Further information could be found on the instructions published by the ES Tax Authorities (link enclosed below)
Instrucciones modelo 303 – Agencia Tributaria
Latest Posts in "Spain"
- Spain Proposes Higher Taxes and Stricter Rules for Short-Term Rentals
- AEAT Announces 10 September 2026 Technical Webinar on Spain’s Public E‑Invoicing Solution (SPFE) and Draft Ministerial Order
- AEAT Schedules 10 September 2026 Developer Webinar on Public E‑Invoicing Solution (SPFE) Updates
- Final Reminder: DG TAXUD Survey on Special Customs Regimes Ends August 7, 2026
- New ECJ VAT Case – C-504/26 (Commission v Spain) – No details known
