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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 the design for completing them using two exclusive boxes into a design based on a single box. At the same time, the names of the boxes are adapted to the new design.

In the "Result" section of form 303, box 67, which until now showed the outstanding compensation quotas 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 compensation quotas applied and pending in each period.

On the other hand, box 93 form 303 is renamed so that its content matches that of box 59 of said form.

Modifications from July 1, 2021

In order to adapt form 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 on 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 model 303 to make the refund in foreign accounts possible.