Skip to main content
Practical Handbook VAT 2021

Form 303

Amendments from 1 January 2021

The format of the boxes in the "Identification" section has been amended, changing the design of the boxes from two excluding boxes to a design based on a single box.At the same time, the names of the boxes are adapted to the new design.

In the "Results" section of form 303, box 67, which until now showed the amounts pending offset applied in the self-assessment, is broken down into three new boxes that will provide the taxpayer with information on the balances of amounts to be offset applied and pending in each period;

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

Amendments from 1 July 2021

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

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

  • Operations carried out in the year section: boxes 125, 126, 127 and 128 are created, box 84 is renamed and box 85 is removed.

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