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VAT practical manual 2021.


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

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

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

Among the new services offered to the taxpayer in 2021, the portfolio of contributions to be compensated stands out, which offers information on the amounts to be compensated pending from previous periods, broken down by financial year and generation period, amounts applied and pending to be applied.