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Practical Handbook VAT 2021


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

One of these profiles is that of taxpayers at SII who can access their Aggregate Books, a group that has been extended to large companies and SII volunteers.

Another relevant profile is that of taxpayers who are exclusively lessors, for whom the boxes will be filled in according to the details provided by the taxpayer themselves.

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