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New regulations for 2020

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PRE303-Help model 303-SII

General Questions about Pre303 Service

A new help service is created for form 303 called “Pre303”, available in its first version as of February 2020 for certain taxpayers who keep their books through the Electronic Office of the AEAT (SII), specifically, those taxpayers registered in the Monthly Refund Registry –REDEME – who are not large companies or VAT groups and meet the following requirements:

  1. That they are not included in the cash regime nor are they recipients of the same.
  2. That are not included in the special regime for used goods, works of art, antiques and collector's items (REBU) nor Travel Agencies or Investment Gold.
  3. That they do not have prorata or differentiated sectors.