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New regulations for 2019

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Service to help landlords fill out Form 303 for the fourth quarter

Help with filling out form 303 for landlords

This 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 you have carried out any of the following operations:

  • Real estate selling.
  • Lease with option to purchase.
  • Complementary hospitality services.
  • Acquisition of goods or services from foreign suppliers or those 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 a pro rata, it must be taken into account that the aid does not perform calculations in box 43, so the result of the regularization of the 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.