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Practical manual VAT 2024.

Virtual VAT assistance tools

At the electronic headquarters of the AEAT the " 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 maintain a conversation with the Assistant. If you have a Cl@ve or electronic certificate, you can obtain a PDF copy of the query made by entering your email address.

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

  • Goods Delivery Locator: This tool indicates where the delivery of a good is located and where VAT is payable, who must declare the VAT accrued in the transaction or how it is declared if it is not subject or exempt in the territory of application of the Spanish tax and whether or not VAT must be included in the invoice.

  • Service Provision Locator: This tool indicates where the provision of a service is located and where VAT is payable, who must declare the VAT accrued in the transaction or how it is declared if it is not subject to the Spanish tax in the territory of application, and whether or not VAT must be included in the invoice.

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

  • Calculators for invoice deadlines for corrective, prorated and differentiated sector invoices.

  • Assistance for the preparation of Form 303 for landlords and Form 390 for self-employed workers.

  • Query of retailers who are subject to equivalence surcharge.

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.