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VAT practical manual 2021.

Form 303

Modifications from January 1, 2021

The format of the boxes in the "Identification" section is modified, transforming their completion design using two exclusive boxes into a design based on a single box. At the same time, the name of the boxes is adapted to the new design.

In the "Result" section of form 303, box 67, which until now showed the pending compensation fees applied in the self-assessment, is broken down into three new boxes that will make it easier for the taxpayer to know the balances of the quotas to be compensated applied and pending in each period.

On the other hand, a new name is given to box 93 of model 303 so that its content coincides with that of box 59 of said model.

Modifications from July 1, 2021

In order to adapt model 303 to the changes introduced by article ten of Royal Decree-Law 7/2021, of April 27, the following modifications are introduced:

  • Additional information section: Box 61 is eliminated and boxes 120, 122, 123 and 124 are created.

  • Section operations carried out during the year: Boxes 125, 126, 127 and 128 are created, box 84 is renamed and box 85 is deleted.

Also from July 1, 2021, the necessary changes are introduced in form 303 to make the refund possible in foreign accounts.