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:

The natural persons, not required to use an electronic certificate, may submit their declarations using the C systeml@ve. In any case, they may also use an electronic certificate.
Entities without legal personality must submit their declaration using an electronic certificate.
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.
The citizens of the EU will be able to use their national digital identification (ID eIDAS), however, they are required to have a Spanish identity identifier (Spanish EU Citizen Identifier) such as a DNI (National Identity Document), a NIE (Foreigner Identification Number) or a NIF L or NIF M (Tax Identification Number). This means that, although you can use the electronic identification of another EU country, you must be in possession of one of these Spanish identifiers to carry out procedures at the Tax Agency.

If the result of the declaration is an 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 select as payment method "Document to deposit in Bank/Cash" (form 002). In this case, once the declaration has been confirmed and submitted using Form 303, the payment document will be generated for printing and payment at a collaborating institution, 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 submission of models 322 and 353 must be done electronically via the Internet with a recognized electronic certificate. In addition, EU citizens may submit these forms in the same manner as provided in point 4 above for form 303.

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", the "Non-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
Individuals	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
Legal entities not entrepreneurs	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, related to said activity, of category N1, N2 and N3 and requesting the return of the fees VAT supported in its 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