Specific Questions about the Pre303 Service

All taxpayers have at their disposal the following services and functionalities that make up Pre303:

1. VAT CENSUS WINDOW: contains relevant census information of the taxpayer in relation to VAT in the self-assessment period that is going to be presented.

2. ID: It is the first section of the model that will be offered with practically all the boxes completed except those that the taxpayer must report at the time of filing if necessary. For example, the option and waiver of the special apportionment that must be exercised by the taxpayer when submitting the corresponding self-assessment.

3. SETTLEMENT: This is the actual economic data section of the tax return, where the taxpayer will find the amounts entered in all the boxes in the case of Pre303/LLAA, and in the case of landlords, a link to the help.

4. ADDITIONAL INFORMATION: It is the part of economic data that contains information on certain operations and that the taxpayer has completed in the case of Pre303/LLAA.

5. RESULT: It is the part of economic data that contains the result of the self-assessment and contains boxes that are completed for all taxpayers. Here the taxpayer accesses the PORTFOLIO OF QUOTAS TO BE COMPENSATED .

6. MY VAT CENSUS DATA: It contains the taxpayer's census information related to VAT at the time of access and is used for the taxpayer to update or modify those data that are not correct or missing and that may have an impact on the settlement of the tax.

7. OPERATIONS CARRIED OUT DURING 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 a service available to ALL taxpayers who are required to submit Form 303 and proceed to electronically submit Form 303 at the Electronic Office via form.

Likewise, if the presentation of form 303 is carried out at the electronic headquarters of the AEAT with a file, the VAT Census Window and My VAT Census Data services will also be offered.

Additionally, VAT Census Window, My Census Data VAT and the Portfolio of Fees to be Compensated, in addition to services included in Pre303, will also appear as independent and specific services that all taxpayers can use. through the Electronic Office, regardless of how the self-assessment is submitted.

The VAT census window is a summary of the relevant census information for the settlement period to be presented and that has an impact on model 303, so that it allows you to see if any of the data it contains is not correct or incomplete. and it would be advisable to modify or update to avoid unnecessary verification procedures that in some cases may delay the refund requested by the taxpayer.

To modify any data, you are offered the possibility of accessing My VAT Census Data to make the necessary changes.

Example: shows the special VAT regimes that affect the taxpayer in that period, with which it can warn the taxpayer that he appears registered in the census in the Equivalence Surcharge Regime when in reality this is no longer the case and what happens is that the taxpayer does not He had withdrawn from the aforementioned regime.

They include census information related to VAT for each taxpayer, so that if, in view of the information displayed in the VAT census window, it is necessary to update or modify the census data, it is in this functionality where you can easily and quickly access the corresponding section of model 036/037 to proceed with updating the data.

Depending on the modification that needs to be made, there will also be direct access to form 840 or to the list of local entities that have delegated the management of the Tax on Economic Activities.

The taxpayer will always have a PDF receipt of the modification or update made available to them, which they can save or print as they prefer so that they have proof of the action taken.

In Pre303, taxpayers will find the data in the Identification section completed, with the exception of some boxes that the taxpayer must necessarily provide.

Example 1: The option to apply the special apportionment must be expressed by the taxpayer himself.

Example 2: The taxpayer is satisfied that a bankruptcy order has been issued in that period, but it is he who must identify whether the self-assessment to be submitted is pre-bankruptcy or post-bankruptcy.

The economic data of the model will appear completed in the case of taxpayers who have access to the specific Pre303/LLAA service, that is, those who present SII and meet the requirements set out in the  FAQ "Who will be provided with Pre303/LLAA in 2021?"

The rest of the taxpayers must complete the economic data based on the information on their economic activity.

Landlords will have a help service to identify the boxes in which they must include the amounts that are also helped to calculate.

The data in these boxes of the model will appear completed in the case of taxpayers who have access to the specific Pre303/LLAA service, that is, those who present an SII and meet the requirements set out in FAQ 13, and in the case of taxpayers who use the book import service within Pre303, that is, the new Pre303/LSI service.

The rest of the taxpayers must complete boxes 59, 60, 120, 122, 123 and 124 when appropriate based on the information on their economic activity.

Without prejudice to other boxes in the model that are also offered completed, in relation to the results section the following boxes will be completed:

• 77 if you are registered for deferred VAT on import.

• 110 if you have any outstanding amounts to be offset from previous periods. If none, zero will be displayed. From this box the taxpayer accesses his PORTFOLIO OF QUOTAS TO BE COMPENSATED.

• 70 if complementary has been marked and the information on the self-assessment to be supplemented is available. The receipt number for the aforementioned self-assessment will also be recorded.

In 2021, the model changes the boxes to collect the information on the fees to be offset from previous periods and in this sense there are 3 new boxes:

• Box 110 contains the amount of the outstanding installments to be offset from previous periods

• Box 78 contains the amount that the taxpayer applies to offset in this self-assessment period

• Box 87 contains the amount of the outstanding amounts to be offset for subsequent years.

The Portfolio of Quotas to be Offset includes all the information available to the taxpayer in relation to the quotas to be offset and allows:

• Know the amounts to be offset from previous periods. Logically, these amounts may be modified by the taxpayer if he or she so wishes. Any outstanding installments for subsequent periods will also be displayed.

• Have at your disposal a Breakdown Table that will show the years/periods in which the fees to be offset from previous periods are generated. In this way, the taxpayer can monitor the amounts to be offset more quickly and efficiently so that they do not expire.

The taxpayer can always modify the amount that appears automatically filled in box 110 of the form to adapt it to the information that he or she considers correct.

However, if the amount in box 110 is modified, the table of the breakdown of the contributions to be offset from previous periods will be disabled, without prejudice to the amount due that will be reflected in box 87 of the form in any case.

In this first version of the portfolio launched in 2021 and given that the information related to the quotas to be offset is shown in the model in a novel way separated into three boxes, the portfolio of quotas to be offset will not be available to present late self-assessments, however, future versions will have this improvement incorporated.

This service is available to the taxpayer within the form of model 303 through its Pre303 which is accessed from box 110 of the model to the portfolio of quotas to be offset.

Within the Electronic Office, the taxpayer can access this service in a generic way without having to enter the form, so that at any time he or she can view the outstanding amounts to be offset from previous periods broken down by fiscal year and period.

In 2023, the Pre303/LLAA service for taxpayers in SII will be offered to certain taxpayers who apply the Immediate Supply of Information (SII), specifically to all those who are SII taxpayers, whether mandatory or voluntary, except for those who:

· are taxed under a special regime: cash basis, investment gold or groups, and in a special regime for used goods, works of art, antiques and collector's items, under a regime for determining the tax base by global margin.

· that apply the special apportionment or have different sectors of activity.

Recipients of operations under a special cash basis regime will be able to view their aggregated books, but must verify the amounts to be included in the VAT self-assessment based on their payment flows.

Taxpayers under the special regime for travel agencies and under the special regime for used goods, works of art, antiques and collector's items, under the regime for determining the tax base operation by operation, will have access to the Aggregate Books provided that they record these operations indicating in a differentiated manner the data of base (margin), rate and rate, in addition to the total invoice amount.

Since 2021, taxpayers in SII have access to the Added Books:

1. which are considered Large Companies
2. who have voluntarily registered with the SII (they are taxpayers with quarterly self-assessment)

Since 2022, taxpayers in SII also have access to the Aggregated Books:

that apply general tax proration

and meet the rest of the requirements to benefit from this service.

Since 2023, taxpayers in SII also have access to the Aggregated Books:

1. Which are in the special regime of travel agencies REAV
2. Which are in the special regime of used goods, works of art, antiques and collectibles, under the regime of determining the taxable base operation by operation REBU

and meet the rest of the requirements to benefit from this service, provided that they record these operations by separating the data on the taxable base (margin), tax rate and quota, in addition to the total invoice amount.

Technically, the Pre303/LLAA service considers that a taxpayer is pro rata when registering an invoice with exemption code E1 and starting in 2022, and to facilitate the service to pro rata taxpayers, it also when an exempt operation is registered with code E6 or without code, as long as the operation cannot be identified as an exempt operation with the right to deduction, such as intra-community deliveries of goods (code E5 and Intra-community VAT NIF) or exports. (key E2 and special regime code 02. Exports).

The advantage of Pre303/LLAA is that it will complete the “Settlement” section according to the data entered by taxpayers in their own VAT record books through the Electronic 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 through the procedure called “Added Books (LLAA)” included in the information related to “Pre303” within the Electronic Office. The LLAA contains a link to form 303 (specifically, form Pre303) to which the information from SII is transferred.

Tax Agency: Specific services for SII (Immediate Supply of Information) - Books added and presented...

You can also access it from the presentation through a form from the Electronic Office of the AEAT since taxpayers who have access to the specific service PRE303/LLAA will find the SII information incorporated in the settlement data of the model.

If the taxpayer first accesses the Aggregate Books query for the settlement period that he/she wants to submit through the Pre303 banner, once the amounts that, according to the data recorded in his/her own Books, must be declared in the boxes of the settlement section of form 303 have been verified, he/she may select the option to confirm and transfer data to the self-assessment form.

 Once this action has been executed, it goes to the census window VAT as if it had been accessed from the form itself to continue reviewing the data and presenting the model if desired.

The data transferred to the self-assessment will in any case be modifiable.

An invoice can be cancelled in cases where it was issued in error or with errors in the identification data.

Cancelled invoices are not taken into account when calculating the Pre303 help desk fee.

The service is available to all taxpayers and is tailored as much as possible to each taxpayer's specialties based on their needs.

At first, lessors will have at their disposal access to the VAT census window, completed identification data and a link to the import of books in electronic format, which will make it easier for them to fill in the boxes related to their activity. 

Like all taxpayers, you can access MY VAT CENSUS DATA at any time in case you need to update/modify any of said data.

Likewise, box 110 will be completed if there is a pending balance to be offset and the IBAN.

Taxpayers exempt from filing Form 390 must complete the information relating to the transactions carried out during the financial year in the last self-assessment period.

In the case of taxpayers with access to Pre303/LLAA, the boxes in this section will be filled in, without prejudice, like the rest of the economic data provided by Pre303, to being modified by the taxpayer to reflect the amount that they consider correct to declare.

In relation to taxpayers exempt from filing Form 390, the boxes relating to the economic activities carried out in the fiscal year will be included in their self-assessment for the last self-assessment period.

In the case of these taxpayers, the boxes in this section will be shown as self-completed without prejudice to the fact that, as happens in the rest of the census and identification data offered by Pre303, they can be modified by the taxpayer through access to My Census Data. VAT or, failing that, presenting the corresponding model, either a 036/037 or also a 840 model or the model used by the local entity that has delegated management to IAE, in cases where applicable.

Taxpayers exempt from filing Form 390 will find the section on the economic activity/ies they carry out completed in their last self-assessment for the financial 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.

The activity identification codes are as follows:

A: Activities included in the IAE (regardless of whether no tax rate has to be paid)

01: Property lessors

02: Independent livestock

03: Other business activities not included in the two previous subtypes

04: Professional activities of an artistic or sporting nature

05: Other professional activities

B: Activities not included in the IAE

01: Agricultural activity

02: Dependent livestock activity

03: Forestry activity

04: Mussel production in rafts

05: Fishing activity, except production of mussels in rafts

06: Other activities NOT subject to IAE

C. Activities not started.

To modify or update the census data that appears completed, the taxpayer can access My VAT Census Data and from the corresponding section make the appropriate changes. In those cases in which it is necessary to complete a form 036/037, a link will be offered to the aforementioned model.

In relation to the provision of services included in the tax base of an import, there is an exemption from article 64 LIVA, specifically, any taxpayer who provides a service included in the tax base of an import is exempt from paying taxes on the import.

These operations are declared in box 60 of exports and similar, and to do so they must be registered indicating 02 as the special regime code, recording “Subject” and “Exempt” within the “Invoice Breakdown” block, indicating the taxable base and, optionally, as exemption cause E6.

In the register of received invoices there is a tab to identify that it is an operation related to a capital asset, you must mark YES and Pre303 will show the amount in the corresponding capital asset box (30/31, 34/35, 38/39).

It should be noted in this regard that, if there are different lines within the same invoice, and only one of them has the capital asset mark, the entire amount of the invoice is included in the box corresponding to the capital asset, and it will be the taxpayer who must adjust the amount from the box itself on the form. In later versions, the system will make the registration appropriately according to the brand of each line.