Specific questions about the Pre303 service
All taxpayers have the following services and functionalities that make up Pre303 at their disposal:
VAT TAX REGISTER WINDOW:contains relevant tax register information of the taxpayer in relation to the VAT in the self-assessment period to be filed.
IDENTIFICATION: is the first section of the form that will be offered with practically all the boxes filled in except those that the taxpayer must report at the time of filing if necessary.For example, the option and waiver of the special pro-rata to be exercised by the taxpayer when filing the corresponding self-assessment.
SETTLEMENT: is the economic data part of the tax self-assessment in which the taxpayer finds the amounts included in all the boxes in the case of Pre303/LLAA, and, in the case of lessors, a link to the assistance.
ADDITIONAL INFORMATION: is the part of the economic data that contains information on certain transactions and which the taxpayer has completed in the case of Pre303/LLAA.
RESULT:is the economic data part containing the result of the self-assessment and contains boxes that are filled in for all taxpayers.Here the taxpayer accesses the PORTFOLIO OF TAX AMOUNTS TO OFFSET.
MY VAT TAX REGISTER DETAILS: contains the taxpayer's tax register information related to VAT at the time of access and allows the taxpayer to update or modify any data that is not correct or missing and that may have an impact on the tax settlement.
TRANSACTIONS CARRIED OUT IN THE YEAR: available in the last self-assessment of the financial year and is completed for taxpayers in the case of Pre303/LLAA.
The Pre303 service is available to ALL taxpayers who are obliged to file form 303 and file form 303 electronically at the electronic head office via a form.
Similarly, if form 303 is filed at the electronic office of the AEAT with file, the VAT Census Window and My VAT Census Data services will also be offered.
In addition, the VAT Tax Register Window, My VAT Tax Registry Details and the Portfolio of Tax Payments to Offset, in addition to services included in the Pre303, will also appear as independent and specific services that can be used by all taxpayers through the electronic head office, regardless of how the self-assessment is filed.
The VAT tax register window is a summary of the relevant tax registry information for the settlement period to be filed and which has an impact on form 303, so that it is possible to see if any of the details it contains is not correct or incomplete and where it would be advisable to modify or update it to avoid unnecessary verification procedures, which in some cases may delay the refund requested by the taxpayer.
To modify any details, you can access the My VAT Tax Register Details in order to make the changes required.
Example:shows the special VAT systems that affect the taxpayer in that period, so they can be warned that they have been included in the tax register under the Equivalence Surcharge System when in fact this is no longer the case and what happens where the taxpayer had not withdrawn from the aforementioned system.
They include the tax register information related to IVA for each taxpayer, so that if, in light of the information displayed in the VAT tax register window, it is necessary to update or modify the tax register details, it is in this function that you can easily and quickly access the corresponding section of form 036/037 to update the details.
Depending on the changes that need to be made, you will also find direct access to form 840 or to the list of local entities that have been delegated the management of the Tax on Economic Activities.
The taxpayer will always have a PDF document available to them of the change or update made, which they can save or print as preferred so that they have a record of the action taken.
On the Pre303, taxpayers will find the data in the Identification section completed, with the exception of some boxes that must necessarily be reported by the taxpayer.
Example 1:The choice of applying the special pro rata must be expressed by the taxpayer themselves.
Example 2:The taxpayer is informed where a bankruptcy declaration has been issued during this period, but it must be the taxpayer who identifies whether the self-assessment to be filed is pre-bankruptcy or post-bankruptcy.
The economic data of the form will appear completed in the case of taxpayers who have access to the specific Pre303/LLAA service, i.e. those who present SII and meet the requirements set out in the FAQ "To whom will Pre303/LLAA be provided in 2021?".
Other taxpayers have to fill in the economic data according to the information on their economic activity.
Lessors will have an assistance service to identify the boxes where they must include the amounts that also help them with the calculation.
The data in these boxes of the form will appear completed in the case of taxpayers who have access to the specific Pre303/LLAA service, i.e. those who file SII and meet the requirements set out in FAQ 13, and in the case of taxpayers who use the book import service within Pre303, i.e. the new Pre303/LSI service.
The rest of taxpayers must complete boxes 59, 60, 120, 122, 123 and 124 when applicable depending on the information on their economic activity.
Notwithstanding the other boxes on the form that are also filled in, in relation to the result section the following boxes will be filled in:
77 if you are registered for deferred VAT on imports.
110 if you have amounts to offset for earlier periods.If you do not have one, zero will be displayed.Here the taxpayer accesses the PORTFOLIO OF TAX AMOUNTS TO OFFSET.
70 if you have marked complementary and the information of the self-assessment to be complemented is available.The receipt number of the aforementioned self-settlement will also be collected.
In 2021, the form changes the boxes to collect information on the tax payments to be offset from previous periods and in this sense there are 3 new boxes:
Box 110 contains the outstanding tax amounts to offset for earlier periods
Box 78 contains the amount that the taxpayer applies to offset in this self-assessment period
Box 87 contains the amount of the tax payments to be offset that are pending for subsequent years.
The Portfolio of Tax Payments to be Offset includes all the information available to the taxpayer in relation to the tax payments to be offset and allows:
The tax payments to be offset from previous periods to be known.Of course, these amounts may be modified by the taxpayer if they so wish.It will also show the pending tax payments for subsequent periods.
A Breakdown Table to be made available that will show the financial years/periods in which the tax payments to be offset from previous periods arose.In this way, taxpayers can more quickly and easily monitor the tax payments to be offset so that they do not expire.
Taxpayers can always change the amount that appears in box 110 of the form to adapt it to the information they consider correct.
However, if the amount in box 110 is changed, the table for the breakdown of tax payments to be offset from previous periods will be disabled, notwithstanding the appropriate amount that will be reflected in box 87 of the form in any case.
In this first version of the portfolio put into operation in 2021, and given that the form shows the information related to the tax payments to be offset separately in three boxes, the portfolio of tax payments to be offset will not be available to file extemporaneous self-assessments, however future versions will include this improvement.
The taxpayer has this service available within the form 303 through their Pre303 which is accessed from box 110 of the form to the portfolio of tax payments to be offset.
The taxpayer can access this service in a generic manner within the Electronic Head Office without having to enter the form, so that they can view the pending contributions of previous periods broken down by financial year and period at any time.
In 2022 the Pre303/LLAA service for SII taxpayers will be offered to certain entrepreneurs who apply the Immediate Supply of Information (SII), specifically to all those who are SII taxpayers, whether mandatory or voluntary, with the exception of those who are not:
· pay under some special system:criteria of cash, travel agencies, used goods, art objects, antiques and collectibles, investment gold or groups.
· apply the pro rata or have differentiated sectors of activity.
The recipients of transactions under the special cash-based system may view their aggregated books, but they must verify the amounts to be included in the self-assessment of VAT according to their payment flows.
Since 2021, taxpayers in SII can access Aggregated Books that:
- are considered a Large Company
- have voluntarily registered with the SII (they are taxpayers with a quarterly self-assessment)
Since 2022, taxpayers in SII can also access Aggregated Books that:
applying general pro rata taxation
meet the other requirements to benefit from this service.
Technically, the Pre303/LLAA service considers a taxpayer to be in pro-rata when it registers an invoice with exemption code E1 and from 2022, and to facilitate the service for taxpayers in pro-rata, also when an exempt operation is registered with code E6 or without code, provided that the operation cannot be identified as an exempt operation with the right to deduction, such as intra-EU supplies of goods (code E5 and Intra-EU VAT number) or exports (code E2 and special regime code 02).Exports).
The advantage of Pre303/LLAA is that it will fill in the "Liquidación" section according to the data entered by taxpayers in their own registration books of VAT through the e-Office.
In addition, for each completed box, the taxpayer has access to view and know the invoices and records that make up the calculated amount.
The Pre303/LLAA service is available by accessing through the procedure called "Aggregate Books (LLAA)" included in the information relating to "Pre303" within the Electronic Headquarters.The Aggregated Books contains a link to form 303 (specifically form Pre303) to which information from the SII is transferred.
You can also access the form from the Tax Agency electronic head office since taxpayers who have access to the specific PRE303/LLAA service will find the SII information included on the form's settlement details.
Among the information in the Pre303/LLAA is, in addition to the data derived from the taxpayer's own invoice records, data reported by other taxpayers that are also in the SII.
If, in view of the amounts, there is something that needs to be amended/included, it will be through access to the taxpayer's own books that the data will be updated and then made available to the taxpayer by filling in the boxes on form 303.
If the taxpayer first consults the Aggregated Books of the settlement period to be filed through the Pre303, once they have checked the amounts that, according to the data in their own books, they must declare in the boxes of the settlement section of form 303, they can select the option to confirm and transfer the data to the self-settlement form.
Once this action has been carried out, you go to the census window VAT as if you had accessed from the form itself to continue with the review of the data and presentation of the model if you so wish.
The data transferred to the self-assessment can be modified in any case.
The cancellation of an invoice can be done in cases of erroneous issuance or with errors in the identification data.
Cancelled invoices are not taken into account in the calculations for the Pre303 help service.
The service is available to all taxpayers and tries to be as tailored as possible to the specialities of each taxpayer according to their needs.
Initially, landlords will have access to the VAT census window, the completed identification data and a link to the import of books in electronic format, which will facilitate the completion of the boxes related to their activity.View FAQs new book import service in Pre303(Pre303/LSI)
Like all taxpayers, you can access MY VAT TAX REGISTER DETAILS if you need to update/modify any details.
Similarly, box 110 will be filled in if there is a balance to be offset and the IBAN.
Taxpayers exempted from filing form 390 must complete the information regarding transactions carried out in the year in the last self-assessment period.
In the case of taxpayers with access to the Pre303/LLAA, the boxes in this section will be shown as completed, notwithstanding, like the other economic data offered on the Pre303, its being modified by the taxpayer to reflect the amount they consider correct to declare.
In relation to taxpayers who are exempt from filing form 390, their self-assessment for the last self-assessment period will include the boxes relating to the economic activities carried out in the financial year.
In the case of these taxpayers, the boxes in this section will be shown self-completed without prejudice to the fact that, as with the rest of the census and identification data offered by Pre303, they may be modified by the taxpayer through access to My Census Data VAT or, failing this, by presenting the corresponding form, either a 036/037 or also a form 840 or the form used by the local entity that has delegated the management of IAE, in those cases in which this is appropriate.
Taxpayers exempted from filing Form 390 will find the section on the economic activity/(ies) they carry out in the last self-assessment for the tax year, in some cases, depending on the information available to the AEAT, the main activity will already be marked (without prejudice to the possibility of modifying it) and in others it will be the taxpayer themselves who will have to identify their main activity from among the activities that appear.
To modify or update the tax register data that appears completed, the taxpayer can access My VAT Tax Register Details and from the corresponding section make the appropriate changes, in those cases in which it is necessary to complete Form 036/037, a link to the aforementioned form will be provided.
In relation to the provision of services included in the taxable base of an import, the exemption of Article 64 LIVA is produced, specifically, any taxpayer who makes a provision of services included in the taxable base of an import, is exempt as they are already taxed on the import.
These operations are declared in box 60 of exports and similar, and for this purpose it must be registered indicating 02 as a special regime code, entering "Subject" and "Exempt" within the block "Invoice Breakdown", indicating the taxable base and, optionally, as a reason for exemption E6.
The invoices issued documenting these deliveries of goods shall be recorded in SII in the LRFE, indicating 02 as the special regime code, stating "Non-exempt" and "Exempt" in the "Invoice Breakdown" block, indicating the taxable base and, optionally, as the reason for exemption E6.
In the register of invoices received there is a tab to identify that it is an operation related to an investment good, tick YES and Pre303 will show the amount in the corresponding investment goods box (30/31, 34/35, 38/39).
It should be noted in this respect that, if there are different lines within the same invoice, and only one of them is marked as an investment good, the entire amount of the invoice is included in the box corresponding to the investment good, and it is the taxpayer who must adjust the amount from the same box of the model.In later versions it will be the system that will register appropriately according to the brand of each line.