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Cómo presentar la declaración de IVA

Preparation and filing of Form 303, supplementary return and copies of the return

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Formas de presentación de la declaración

  1. Entities not obliged to use the electronic certificate may file their returns using the printed version of form 303 (generated using the printing service located on the e-Office website).

  2. Obliged to use an electronic certificate:The Public Administrations, taxable subjects attached to the Large Taxpayers Central Office or any of the Large Company Management Units, liable taxpayers whose settlement period coincides with the calendar month and entities legally founded as a corporation or limited liability company, are obliged to file their return electronically online using a recognised electronic certificate (electronic certificate or DNI-e).