Virtual VAT assistance tools

At the AEAT Electronic Office there is a " Virtual VAT Assistant (AVIVA)" available to resolve any questions raised in relation to this Tax.

Using this tool is very simple: The taxpayer only has to ask his question in the corresponding box and maintain a conversation with the Assistant. If you have a Cl@ve or digital certificate, you can download the response obtained in PDF format.

Also in the Electronic Office, there are another series of tools to answer more specific questions, such as:

• Delivery of goods and provision of services locator: This tool indicates where an operation is located, who must declare the VAT and whether or not VAT should be charged on the invoice.

• Property grader: For consultation on VAT or ITP taxation on the transfer or leasing of real estate.

• Calculators for modification of tax base, apportionment and differentiated sectors.

• Assistance for the preparation of Form 303 for landlords and Form 390.

• Query of retailers who are subject to equivalence surcharge.

• Table of CNAE sectors and activities.

It also has a specific " Virtual Assistant for SII " and a " SII Deadline Calculator ".

Finally, there is a automatic completion service of the model called " Pre303 ". The Pre303 service offers a variety of services when electronically submitting Form 303 to the AEAT electronic office, such as Portfolio of quotas to be compensated and Census window . If you choose to keep the registration books in electronic format , in accordance with the standard design established by the AEAT, you could also use the Pre303 service of import of books for the automatic completion of the self-assessment.

If you need more information, the taxpayer can contact a VAT specialist from the Comprehensive Digital Administration (ADI) via chat from 9:00 a.m. to 7:00 p.m., Monday to Friday, or submit a request for information. tax through the INFORMA+ tool to obtain a personalized written response.