Spain: Pre303 – a service for everyone

In February 2021, the Spanish Tax Agency enabled a new mechanism to facilitate the VAT pre-declaration for all VAT taxpayers. This new service, called Pre303, will give the taxpayer a new 303 model with certain boxes already filled in, such as the amount they have pending to be offset from previous periods. As a result, the administration gives to its taxpayers all the information they already have, which leads to a system similar to the Spanish declaration of the Personal Income Tax. Taxpayers will also be able to consult and update tax register data directly related to the tax, eliminating discrepancies that may cause delays in the processing of a refund application or the initiation of a verification procedure.

This year the Pre303 service has been extended to all taxpayers who are obligated to file form 303 model. The last version of the model was only applicable to the taxpayers that were in the SII and had access to their aggregated books. Moreover, it only included companies that were not considered large companies or groups regarding VAT and that also were not included in:

1. The cash regime
2. The special regime for used goods, objects of art, antiques and collector items
3. The special regime for gold investment
4. The special regime for travel agencies

that do not have pro rate or differentiated sectors.

So, it is relevant to add that the tax agency has expanded its scope of application, since it now adds as beneficiaries of the Pre303:

• Large companies.
• Any company that has voluntarily registered with the SII (they are taxpayers with a quarterly self-assessment).
• Lessors, even if they are not registered with the SII.

What is interesting is that the taxpayer will see the following boxes filled:

• Box 110: amount that the taxpayer has pending to be offset from previous periods.
• Box 77: amount of deferred VAT.
• Código IBAN.
• Number of complementary justification.
• Box 70.

In addition, for those taxpayers that apply the SII, the Pre303 will be called Pre303/LLA. The relevance of this Pre303/LLA is that the tax administration will complete all their economic data, with the information in their aggregated books. So, the taxpayers will only have to modify those aspects that they consider incorrect.

Furthermore, the access to this Pre303 needs to be carried out by electronic ID or certificate. However, if the taxpayer wants to let a third party do their pre-declaration, such as a lawyer, this third party needs to have power of attorney.

Finally, the following set of information will be provided with the Pre303:

1. VAT tax register window: contains relevant tax register information of the taxpayer in relation to VAT in the self-assessment period to be filed.
2. Identification: it will be offered with almost all the boxes completed except those that the taxpayer must report at the time of filing if necessary, such as the choice of applying the special pro rata.
3. My VAT tax register details: contains the taxpayer’s tax register information related to VAT at the time of access.
4. Result: the economic data part containing the result of the self-assessment. Here, the taxpayer accesses the PORTFOLIO OF TAX AMOUNTS TO OFFSET (information on the amounts to be offset from previous periods).
5. Additional information: only available to SII taxpayers with access to aggregated books (Pre303/LLAA).
6. Settlement: only available to SII taxpayers with access to aggregated books (Pre303/ LLAA).
7. Activities carried out in the year: available in the last self-assessment of the financial year for taxpayers exempted from filing form 390.
8. Transactions carried out in the year: only available for SII taxpayers with access to aggregated books (Pre303/LLAA).
9. Other information: in cases where information is available, the current account (IBAN) will be shown in order to obtain the refund.
10. Supplementary self-assessment.

Read the WTS Global VAT Newsletter here.