Virtual VAT assistance tools

At the electronic headquarters of the AEAT a “ Virtual VAT Assistant (AVIVA)” is available to resolve doubts 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 have a conversation with the Assistant. If you have a Cl@ve or digital certificate, the response obtained can be downloaded in PDF format.

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

• Locator for Delivery of goods and Provision of services: 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 the tax base, Prorata and Differentiated Sectors.

• Aid for the preparation of form 303 for landlords and form 390.

• Consultation of retailers who are in equivalence surcharge.

• Table of CNAE sectors and activities.

Likewise, it has a « Specific virtual assistant on the SII » and the « SII installment calculator ».

Finally, there is an auto-fill service of the model called “ Pre303 ”. The Pre303 service offers a plurality of services when the electronic presentation of form 303 is made at the electronic headquarters of the AEAT such as the Portfolio of quotas to be compensated and the Census Window . If you choose to keep the record books in electronic support , in accordance with the standardized design established by the AEAT, you could also use the Pre303 service of import of books for 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.