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VAT practical manual 2021.

Pre-303

In 2021, the Pre303 is extended to ALL taxpayers, offering different services depending on the profile of taxpayers who have to submit form 303.

One of these profiles is that of taxpayers in SII who can access their Added Books, a group that has been expanded to include large companies and volunteers in SII.

Another relevant profile is that of taxpayers who are exclusively landlords, for whom the boxes will be filled in based on the data provided by the taxpayer themselves.

Among the new services offered to taxpayers in 2021, the portfolio of offsets stands out, which offers information on the amounts to be offset pending from previous periods, broken down by fiscal year and generation period, amounts applied and pending application.