General Questions about Pre303 Service
In February 2021, a version of the help service for completing the aforementioned form called “ Pre303. ## was made available to all taxpayers who are required to submit form 303. A service for everyone ”.
To facilitate this completion, this new service for filing Form 303 is available, in which:
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Certain boxes are provided already filled in. In this regard, the new Compensation Portfolio service stands out.
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Taxpayers will also be able to consult and update census data directly related to the tax, eliminating discrepancies that may cause delays in the processing of a refund request or the initiation of a verification procedure. This service includes the VAT CENSUS WINDOW, self-completed IDENTIFICATION boxes and access to MY VAT CENSUS DATA.
This service includes access to the so-called “Aggregate Books (LLAA)” which consist of a grouping of the amounts recorded by certain taxpayers, in the VAT Registration Books presented through the electronic headquarters of the AEAT , through the Immediate Supply of Information SII. See Specific services for SII (Immediate Supply of Information) New window .
From 2021, this help service will be available to consult and submit Form 303 for settlement periods that are both in the voluntary declaration period and late.
This service also includes access to the import of books in electronic format for taxpayers who are not included in the Immediate Supply of SII information. See Tax Agency: Specific services for non-SII (Importation of books in electronic format) .
Pre303 is available to all taxpayers and can be used to file the self-assessment for January 2021 and subsequent years.
The Pre303 service is a service available to ALL taxpayers who are required to file Form 303.
Specify that when the presentation of form 303 is made with a file, but through the link enabled for this purpose in the electronic headquarters of the AEAT , the VAT Census Window and My VAT Census Data will also be available.
Through the form that appears in the Electronic Office for the presentation of model 303:
Tax Agency: PRE 303 (Assistance Form 303)
In order to access the Pre303 service and have at your disposal all the utilities it contains, among which, of course, is to present the form, it will be necessary to have a Certificate or electronic ID or PIN code.
You can consult the following help link:
Certificate, DNIe or Cl@ve New window
If access is granted through a third party, they must be authorized to process Pre303.
When a third party accesses the form and does not have a power of attorney, they will be shown a link that they can send to the owner of the self-assessment, who will be able to directly register the power necessary to access all the utilities offered by the Pre303 service.
When the taxpayer accesses his Pre303, he has the following boxes automatically filled in, provided that the AEAT has the information contained therein at his disposal:
Box 110: It includes the amount that the taxpayer has pending compensation from previous periods. The taxpayer has at his disposal the origin of the outstanding balance reported by fiscal year and generation period. In any case, this is data that can be modified by the taxpayer.
Box 77 : includes the amount of VAT Deferred to Import pending income that the taxpayer has at the time of access to Pre303 for that period and year.
IBAN code : the account will be filled in for the refund with the account included by the taxpayer in their previous request for refund. If the result is to be paid with direct debit, the last direct debit account identified by the taxpayer will be included. This is without prejudice to the fact that the taxpayer can change the data offered at any time.
Supplementary supporting document number : If the taxpayer selects a supplementary form, the supporting document number of the supplementary self-assessment will be automatically filled in. In this case, if the taxpayer submitted a pre return on paper, the Tax Agency may not yet have the previous self-assessment information in its database.
Box 70: It contains the amount of the previously submitted self-assessment for which a supplementary return is to be submitted.
Since 2021, data on Books Added for any current or past period (from January 2021) is provided. Therefore, they may be used as a basis for supplementary statements for the corresponding self-assessment period.
All the information contained in Pre303 will be updated for each period, so that additional returns can be submitted regardless of the period to which they refer (consequently, it will be possible to consult and submit late returns via Pre303).
The information provided in Pre303 is configured as a service to assist taxpayers in preparing their self-assessment, so it is the taxpayer themselves who must determine which are the actual data of the activity to be transferred to Form 303.
The data contained in Pre303 derived from the Aggregate Books can be modified by the taxpayer to adapt the amounts to the reality of their economic activity, without prejudice to the changes that must be made to the invoice records.
The data contained in the Pre303 derived from the import of books are not modifiable by the taxpayer within the model itself, to adapt the amounts to the reality of their economic activity they must modify the data recorded in books and re-import the books.
No. The help service for the preparation of the self-assessment of VAT (Pre303) will make available to the taxpayer the data contained in their Aggregate Books regardless of the verification status of the records provided to through the electronic headquarters of the AEAT .
The economic data contained in the Pre303 derived from the aggregated books are modifiable by the taxpayer, although, if it is necessary to change or adjust any data in the settlement section or additional information, the record made in the SII will have to be rectified to adapt the amounts to the reality of its economic activity.
Regarding the census data related to the tax, which the taxpayer views in the VAT Census Window and in the identification data section, they will always be modifiable through access to My VAT Census Data so that have an effect on the census.
When the taxpayer accesses the service through the Electronic Office, they find the VAT CENSUS WINDOW, they will then go to the IDENTIFICATION data for review and completion if any are missing, and then they will complete, in cases where necessary, the settlement data. , you will find part of the results section completed and the bank details as appropriate. If you have to update any census data for VAT that affects or does not affect the settlement of the filing period, you have MY DATA at your disposal VAT CENSUS CENSUS and in any case from the form you can send and present form 303 already duly completed.
You can resolve your doubts about Pre303 by asking your question to our SII Virtual Assistant:
SII Virtual Assistant (agenciatributaria.gob.es)
VAT Virtual Assistant (agenciatributaria.gob.es)
If your query cannot be answered automatically, the Assistant will provide a form where you can send it to the team of specialists.
Access to Pre303 will always be available to the taxpayer who accesses it properly identified with a certificate or electronic ID.
Proxies must have the Pre303 procedure to access all the features of the service and if not, they can send an email to the principal to process the registration for said procedure.
In some cases, taxpayers SII cannot access the added books because compliance with one of the required requirements is not verified and this will be made known to the taxpayer in case the data causing the lack of access can be corrected. In order to access the Pre303/LLAA service, it is necessary to meet all the requirements listed in the
It is important to note that the amounts offered by the Pre303 service do coincide with those registered in the SII .
What usually happens in these cases is that the operations have not been recorded in the SII in accordance with the operation that is to be reflected, and this causes the aforementioned inconsistencies or differences. Another relatively frequent scenario is the declaration of settlement data in the boxes of form 303 that do not correspond.
Below is a list of the most frequent incidents that cause differences in the data:
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Invoices are recorded in the Record Book of Invoices Received as a transaction with a reversal of the taxable person (i.e., the invoice is completed with a breakdown in reversal of the taxable person), when in reality it is not a transaction with a reversal of the taxable person.
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Invoices with a negative sign are corrective invoices and must be declared as such. However, it has been detected that invoices with a negative sign are recorded, both in the register of invoices issued and received, without including them in the boxes for modification of bases or rectification of deductions in form 303.
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Similarly, the amounts of corrective invoices are often not included in their corresponding boxes on Form 303, as they are directly subtracted from the accrued and deductible amount, depending on the case.
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The deduction box for imports is filled in on form 303 without any import SAD having been recorded in the register of invoices received.
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Confusion arises between intra-Community deliveries of goods and exports, which leads to inadequate identification with operation codes and special regimes.
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Rectifying invoices for replacement are incorrectly completed, causing inconsistencies in the data of form 303 with respect to the recorded operation. In this regard, please consult FAQ 2.8 regarding the SII.
How do you record an amending invoice by replacement "S"?
If when reviewing your records you detect any of these circumstances, you must proceed to modify the record (communication type A1) and in general, the following day, you will see the corrected data in the added books and therefore in form 303.