Regulation news 2019
Skip information indexHelp service for completing form 303 for landlords in the fourth quarter
Help for filling out landlord form 303This service can be used exclusively for lessors of premises and urban residences that do not carry out any other activity. It is not applicable if during the quarter they have carried out any of the following operations:
- Real estate selling.
- Lease with purchase option.
- Complementary hospitality services.
- Acquisition of goods or services from foreign suppliers or suppliers established in the Canary Islands, Ceuta or Melilla (this will be applicable in the case of works carried out by foreigners).
In the case of applying pro rata, it must be taken into account that the aid does not carry out calculations in box 43, so the result of the regularization of deductions for investment goods and, where appropriate, the regularization of deductions prior to the start of the activity, must be determined by the taxpayer himself.
Previous Application of the reduced rate of 10% to services provided by performers, artists, directors and technicians. Next Resolution of the General Directorate of the State Tax Administration Agency, which approves the document to accredit representation in the procedure for refunding Tax on Tax quotas Added Value to non-residents in the European Union