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Practical manual VAT 2024.

Forms

1. Periodic presentation templates

Regimes Form Periodicity
General model 303 quarterly / monthly
Special regimes applicable to distance sales already determined
domestic deliveries of goods and provision of services
369 quarterly / monthly
Group entity regime 322-353 monthly

The model 303 must be submitted electronically, via the Internet, using:

  1. The natural persons , not required to use an electronic certificate, may submit their declarations using the Cl@ve system. In any case, they may also use an electronic certificate.

  2. Entities without legal personality must submit their declaration using an electronic certificate.

  3. The following parties must use recognized electronic certificate : Public Administrations, those taxpayers assigned to the Central Delegation of Large Taxpayers or to any of the Large Business Management Units, taxpayers whose liquidation period coincides with the calendar month, and entities that have the legal form of a public limited company or limited liability company.

In 2023, the possibility of submitting Form 303 on printed paper generated exclusively by using the printing service located at the Electronic Office (pre-declaration) was eliminated.

If the result of the declaration is income and the period is quarterly, the taxpayer (except Public Administrations, taxpayers assigned to the Central Delegation of Large Taxpayers or to any of the Large Business Management Units, public limited companies or limited liability companies), can choose as a form of payment "Document to be deposited in Bank/Cash register" (form 002). Once the declaration has been confirmed and submitted using the Model 303 form, the payment document will be generated to be printed and made to a collaborating entity, Bank or Savings Bank.

The Tax Agency's Electronic Office offers a assistance service for completing form 303 for landlords which can be used exclusively by landlords of urban premises and housing who do not carry out any other activity, and provided that during the quarter they have not carried out leasing operations with an option to purchase, complementary hospitality services or acquisitions of goods or services from foreign suppliers or those established in the Canary Islands, Ceuta or Melilla.

The help service " Pre303.A service for all " is also available for completing form 303 available to ALL taxpayers according to their activity profile.

The forms of presentation enabled for the model 303 are the following:

  • With electronic certificate. It may be used by all taxpayers. However, its use is mandatory for taxpayers registered in the Monthly Return Registry, those who have the status of large companies or are attached to the Central Delegation of Large Taxpayers, those who pay taxes under the Special Regime of the group of entities, Public Administrations, as well as those who have the legal form of a public limited company or limited liability company.

  • With Cl@ve or signature system with access key in a previous registration as an established user. This system may be used by all individuals not required to use an electronic certificate.

The submission of models 322 and 353 must be done electronically via the Internet with a recognized electronic certificate.

The presentation of the self-assessment form 369 «Value Added Tax. Self-assessment of the special regimes applicable to taxpayers who provide services to persons who do not have the status of taxpayers, who carry out distance sales of goods and certain domestic deliveries of goods" may be carried out:

  • For taxpayers covered by the "Non-Union Regime" with a recognised electronic certificate.

  • For taxpayers under the "Union Regime" or the "Import Regime" with a recognized electronic certificate and Cl@ve, if the taxpayer is a natural person.

2. Non-periodic presentation models

The following taxpayers must submit a special non-periodic self-assessment for the taxable transactions indicated and in the forms indicated below:

Forced

Transactions

Form

Individuals
  • Intra-community delivery of new means of transport (return request)
308
  • Intra-Community acquisition of new means of transport
  • Totally or partially unpaid operations, whose tax base is modified
309
Legal entities not entrepreneurs
  • Intra-community delivery of new means of transport (return request)
308
  • Intra-Community acquisition of new means of transport
  • Intra-community acquisition of goods
  • Reversal of the taxable person
  • Totally or partially unpaid operations, whose tax base is modified
309
Taxpayers who only carry out operations without the right to deduction
  • Intra-Community acquisition of new means of transport
  • Intra-community acquisition of goods
  • Reversal of the taxable person
  • Totally or partially unpaid operations, whose tax base is modified
309
Taxpayers eligible for the equivalence surcharge
  • Intra-Community acquisition of new means of transport
  • Intra-community acquisition of goods
  • Reversal of the taxable person
  • Deliveries of real estate subject and not exempt
309
  • Refund of fees reimbursed to travelers
308
  • Totally or partially unpaid operations, whose tax base is modified
309
Taxpayers covered by the special regime for agriculture, livestock and fishing
  • Intra-Community acquisition of new means of transport
  • Intra-community acquisition of goods
  • Reversal of the taxable person
  • Deliveries of investment goods, of a real estate nature, subject to and not exempt from tax
  • Entry of the regularizations made as a result of the start of the application of the special regime
  • Refund of compensation unduly received
309
  • Refund of compensation to taxpayers covered by the special regime for agriculture, livestock and fishing
341
  • Totally or partially unpaid operations, whose tax base is modified
309
Transporters of passengers or goods under a simplified regime
  • Acquisition of means of transport, affected by said activity, of category N1, N2 and N3 and that request the refund of the VAT fees incurred in their acquisition
308
Entrepreneurs or professionals awarded contracts in administrative or judicial auctions
  • Deliveries of goods or services within the framework of enforcement proceedings, except for operations in which the taxpayer is inverted
309
Legal persons, entrepreneurs or professionals (art. 5.Four LIVA )
  • Intra-community acquisitions of services
309
Public entities or private establishments of a social nature
  • Request for refund of fees not fully deducted in the acquisition of goods subject to subsequent delivery to recognized organizations that export them in the framework of humanitarian activities
308
Beneficiaries of the reduced rate (art. 91.Dos.1.4 LIVA )
  • Non-compliance with the requirements to benefit from the application of the reduced rate in intra-Community delivery and acquisition operations of vehicles
309