Menu
  • Locations
  • About Us
  • Services
  • Experts
  • News
  • Knowledge
  • Culture & Career
  • Locations
  • Search
  • Press
  • Events & Webinars
  • CI Guide
  • Contact
  • Albania
  • Angola
  • Argentina
  • Armenia
  • Australia
  • Austria
  • Bangladesh
  • Belarus
  • Belgium
  • Benin
  • Bolivia
  • Bosnia & Herzegovina
  • Brazil
  • Bulgaria
  • Burkina Faso
  • Burundi
  • Cambodia
  • Cameroon
  • Canada
  • Chile
  • China
  • Colombia
  • Costa Rica
  • Croatia
  • Cyprus
  • Czech Republic
  • Denmark
  • Dominican Republic
  • Ecuador
  • Egypt
  • El Salvador
  • Estonia
  • Finland
  • France
  • Georgia
  • Germany
  • Ghana
  • Gibraltar
  • Greece
  • Guatemala
  • Guinea
  • Honduras
  • Hong Kong
  • Hungary
  • Iceland
  • India
  • Indonesia
  • Iran
  • Iraq
  • Ireland
  • Israel
  • Italy
  • Ivory Coast
  • Japan
  • Kazakhstan
  • Kenya
  • Korea
  • Kyrgyzstan
  • Laos
  • Latvia
  • Lithuania
  • Luxembourg
  • Macao
  • Macedonia
  • Madagascar
  • Malaysia
  • Mali
  • Malta
  • Mauritius
  • Mexico
  • Moldova
  • Mongolia
  • Montenegro
  • Morocco
  • Mozambique
  • Myanmar
  • Nepal
  • Netherlands
  • New Zealand
  • Niger
  • Nigeria
  • Norway
  • Pakistan
  • Panama
  • Paraguay
  • Peru
  • Philippines
  • Poland
  • Portugal
  • Puerto Rico
  • Romania
  • Russia
  • Rwanda
  • Saudi Arabia
  • Senegal
  • Serbia
  • Seychelles
  • Singapore
  • Slovakia
  • Slovenia
  • South Africa
  • Spain
  • Sri Lanka
  • Sweden
  • Switzerland
  • Taiwan
  • Tanzania
  • Thailand
  • Togo
  • Trinidad and Tobago
  • Tunisia
  • Turkey
  • Turkmenistan
  • Uganda
  • Ukraine
  • United Arab Emirates
  • United Kingdom
  • Uruguay
  • USA
  • Uzbekistan
  • Venezuela
  • Vietnam
  • Zambia
  • About Us
  • Our CEO
  • Our Board
  • Our Global Executive Team
  • Quality, Process & Risk Management
  • Corporate Tax
  • Customs
  • Financial Services
  • Global Mobility
  • Indirect Tax
  • International Corporate Tax
  • Mergers & Acquisitions (M&A)
  • Private Clients & Family Office
  • Sustainability & ESG in Taxation
  • Tax Controversy
  • Tax Technology
  • Transfer Pricing & Valuation
  • Real Estate
  • Latest News
  • Pillar Two - Global Minimum Tax
  • Brochures
  • Newsletters
  • Newsletter Subscription
  • Surveys & Studies
  • The Digital Tax Law Center (DTLC)
  • The European Tax Law Center (ETLC)
  • Climate Protection, Green Tax & Energy
  • Sustainability & ESG in Taxation
  • Tax Loss Carryback
  • Real Estate Guide
  • Tax and Investment Facts CEE
  • Assignments to Europe & Asia Pacific
  • Assignments to the Americas
  • Culture and Leadership
  • Diversity
  • WTS Global Academy
  • Career
  • Your Development
  • Jobs
  • Pillar Two Team
  • Press
  • Events & Webinars
  • CI Guide
  • Contact
WTS worldwide
  • Albania
  • Angola
  • Argentina
  • Armenia
  • Australia
  • Austria
  • Bangladesh
  • Belarus
  • Belgium
  • Benin
  • Bolivia
  • Bosnia & Herzegovina
  • Brazil
  • Bulgaria
  • Burkina Faso
  • Burundi
  • Cambodia
  • Cameroon
  • Canada
  • Chile
  • China
  • Colombia
  • Costa Rica
  • Croatia
  • Cyprus
  • Czech Republic
  • Denmark
  • Dominican Republic
  • Ecuador
  • Egypt
  • El Salvador
  • Estonia
  • Finland
  • France
  • Georgia
  • Germany
  • Ghana
  • Gibraltar
  • Greece
  • Guatemala
  • Guinea
  • Honduras
  • Hong Kong
  • Hungary
  • Iceland
  • India
  • Indonesia
  • Iran
  • Iraq
  • Ireland
  • Israel
  • Italy
  • Ivory Coast
  • Japan
  • Kazakhstan
  • Kenya
  • Korea
  • Kyrgyzstan
  • Laos
  • Latvia
  • Lithuania
  • Luxembourg
  • Macao
  • Macedonia
  • Madagascar
  • Malaysia
  • Mali
  • Malta
  • Mauritius
  • Mexico
  • Moldova
  • Mongolia
  • Montenegro
  • Morocco
  • Mozambique
  • Myanmar
  • Nepal
  • Netherlands
  • New Zealand
  • Niger
  • Nigeria
  • Norway
  • Pakistan
  • Panama
  • Paraguay
  • Peru
  • Philippines
  • Poland
  • Portugal
  • Puerto Rico
  • Romania
  • Russia
  • Rwanda
  • Saudi Arabia
  • Senegal
  • Serbia
  • Singapore
  • Slovakia
  • Slovenia
  • South Africa
  • Spain
  • Sri Lanka
  • Sweden
  • Switzerland
  • Taiwan
  • Tanzania
  • Thailand
  • Togo
  • Trinidad and Tobago
  • Tunisia
  • Turkey
  • Turkmenistan
  • Uganda
  • Ukraine
  • United Arab Emirates
  • United Kingdom
  • Uruguay
  • USA
  • Uzbekistan
  • Venezuela
  • Vietnam
  • Zambia
  • About Us
    About Us

    Here you will find more information on our organization’s structure, experts and global reach.

    Read more
    About Us Our CEO Our Board Our Global Executive Team Quality, Process & Risk Management
  • Services
    Services
    Read more
    Corporate Tax Customs Financial Services Global Mobility Indirect Tax
    International Corporate Tax Mergers & Acquisitions (M&A) Private Clients & Family Office Sustainability & ESG in Taxation Tax Controversy
    Tax Technology Transfer Pricing & Valuation Real Estate
  • Experts
    Experts

    With a representation in over 100 countries, our team offers local expertise on a global scale. Learn more about our experts.

    Read more
  • News
    News

    Find here the latest news 

    Read more
    Latest News
  • Knowledge
    Knowledge
    Read more
    Pillar Two - Global Minimum Tax Brochures Newsletters Newsletter Subscription Surveys & Studies
    The Digital Tax Law Center (DTLC) The European Tax Law Center (ETLC) Climate Protection, Green Tax & Energy Sustainability & ESG in Taxation Tax Loss Carryback
    Real Estate Guide Tax and Investment Facts CEE Assignments to Europe & Asia Pacific Assignments to the Americas
  • Culture & Career
    Culture & Career

    The WTS Global Academy - Bringing value to the whole

    Read more
    Culture and Leadership Diversity WTS Global Academy Career Your Development
    Jobs
  • Locations
    Locations
    Read more
  • Search
09.06.2021

Spain: Pre303 – a service for everyone

Author
Roberto Peluso
Senior Tax Manager
Spain
View Profile

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.

Author
Roberto Peluso
Senior Tax Manager
Spain
View Profile
Article published in WTS Global VAT Newsletter #2/2021
Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries
View publication
Newsletter Global VAT

The Global VAT Newsletter focuses on changes in compliance duties in various EU and non-EU countries.

Subscribe now
Articles you might be interested in

As of September 15th 2015, Spain allowed for various exceptions to its reciprocity principle. From this date the Spanish input VAT relating to a number of transactions is refunded by Spain to companies in all non-European countries.

Spanish VAT Reciprocity Principle
Read more

In Spain, the settlement of tax disputes in the European Union has been implemented into Spanish domestic law.

Spain: Transposition of directive 2017/1852 relating to the integration of mechanisms or the resolution of tax disputes in the European Union into Spanish domestic law
Read more

The shift to remote working entails several complex issues, as the Portuguese law and authorities may not accompany the pace of change of business and technology.

Portugal: Working remotely from Portuguese home office due to the pandemic and beyond
Read more

Get in contact

If you have any questions about WTS Global or our global services, please get in touch.
We will respond to you as soon as possible.

Contact
About Us
  • About Us
  • Our CEO
  • Our Board
  • Our Global Executive Team
  • Quality, Process & Risk Management
Services
  • Corporate Tax
  • Customs
  • Financial Services
  • Global Mobility
  • Indirect Tax
  • International Corporate Tax
  • Mergers & Acquisitions (M&A)
  • Private Clients & Family Office
  • Sustainability & ESG in Taxation
  • Tax Controversy
  • Tax Technology
  • Transfer Pricing & Valuation
News
Knowledge
  • Pillar Two - Global Minimum Tax
  • Brochures
  • Newsletters
  • Surveys & Studies
  • The Digital Tax Law Center (DTLC)
  • VAT Update for the Digital Economy
  • The European Tax Law Center (ETLC)
  • Tax Loss Carryback
  • Real Estate Guide
Culture & Career
  • Culture and Leadership
  • Diversity
  • WTS Global Academy
  • Career
  • Your Development
  • Jobs
Exclusive Cooperation With
© 2023 WTS Company Information Data Protection Disclaimer