FAQs

In February 2021, all VAT taxpayers, who are obliged to file form 303, were given a version of the assistance service for filling the aforementioned form called "Pre303.A service for all".

To facilitate filing it out, this new service is available for filing the 303 form in which

1. certain boxes are offered already filled in.In this regard, the new Portfolio of Tax Payments to Offset service stands out.

2. taxpayers will also be able to consult and update tax register data directly related to the tax, eliminating discrepancies that may cause delays in the processing of a refund application or the initiation of a verification procedure.This service includes the VAT TAX REGISTER WINDOW, self-filling IDENTIFICATION boxes and access to MY VAT TAX REGISTER DETAILS.

This service includes access to the so-called "Aggregated Books (LLAA)", which consists of a grouping of the amounts entered by certain taxpayers in the VAT register books files through the electronic head office of the AEAT, through the Immediate Supply of Information - SII.See Specific services for SII (Immediate Supply of Information) - Pre303/AGGREGATED BOOKSNew window.

From 2021, this assistance service will be available to consult and file form 303 for settlement periods that are in the voluntary declaration period as complementary.

The new Pre303 will be available in 2021 and it will be possible to use it for the first time to file the January self-settlement .

The Pre303 service is available to ALL taxpayers who are obliged to file form 303, provided that the filing is not made through a pre-declaration or file.

Please note that when form 303 is submitted as a file, but through the link provided for this purpose on the Tax Agency's website, the VAT Tax Registry Window and My VAT Tax Registry Details will also be available.

Using the form available at the e-Office for filing form 303:

https://www.agenciatributaria.gob.es/AEAT.sede/procedimientoini/G414.shtml

To access the Pre303 service and have available all the functions it contains, among which, of course, is filing the form, it is necessary to have an Electronic Certificate or DNIe or PIN code.

You can find out more using the following link:

Electronic certificatesNew window

Electronic DNI (DNIe)New window

If access is made through a third party, they must have power of attorney for the Pre303 procedure.

When a third party accesses the form and does not have power of attorney, they will be shown a link that they can send to the self-settlement named party, who can directly register the necessary power of attorney to access all the functions offered by the Pre303 service.

When accessing their Pre303, taxpayers have to fill in the following boxes, provided that the information contained in them is available at the Tax Agency:

Box 110:includes the amount that the taxpayer has pending to be offset from previous periods.The origin of the balance pending offset reported by financial year and period in which it arose is available to the taxpayer.In any case, this information can be amended by the taxpayer.

Box 77:includes the amount of the Deferred VAT to the import pending deposit that the taxpayer has at the time of accessing the Pre303 for that period and financial 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 marks complementary, the supporting document number of the complementary 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:contains the amount of the previously filed self-assessment for which a complementary one will be filed.

In 2021, the data of the Aggregated Books in any current or past period (from January 2021) will be offered.Therefore, they may be used as a basis for supplements to the corresponding self-assessment period.

All information on the Pre303 will be updated for each period, so additional information may be filed regardless of the period to which they relate (it will then be possible to view and file late tax returns via Pre303).

The information offered in the Aggregated Books and their corresponding Pre303 is configured as a help service for the self-assessment by the taxpayer, so it is the taxpayer who has to determine the actual data of the activity that is to be transferred to form 303.

The data contained in Pre303 derived from the Aggregated Books are totally modifiable by the taxpayer to adapt the amounts to the reality of their economic activity.

No. The help service for the preparation of the VAT self-assessment (Pre303) will make available to the taxpayer the data contained in its Aggregate Books regardless of the contrast status of the records provided through the Tax Agency's Electronic Head Office.

The economic data contained in the Pre303 whether or not they are derived from the Aggregated Books, i.e. the amount of tax payments to be offset from previous periods, the box for Deferred VAT to import and the amount of the supplemented self-assessment are fully modifiable by the taxpayer to adapt the amounts to the reality of their economic activity.

With respect to the tax register data related to the tax, which the taxpayer sees in the VAT Tax Register Window and in the identification details section, they can always be modified by accessing My VAT Tax Register Details Data to take effect in the tax register.

However, it should be pointed out that during the first quarter of the 2021 financial year, the taxpayer may also modify the identification details in the section of the form itself, but if they do not do so through My VAT Tax Register Details or form 036/037, this will not have any effect on the tax register.

When the taxpayer accesses the service through the Electronic Head Office they are met with the VAT TAX REGISTRY WINDOW, then they will pass to the IDENTIFICATION details for review and completion if any is missing, and then, where necessary, fill in the settlement data where part of the result section and bank details will be filled in as appropriate. If they have to update any VAT tax registry details that affect or the settlement of the filing period or not, they have the MY VAT TAX REGISTRY DETAILS available and, in any case, can send and file the properly completed form 303.

You can answer your questions about the Pre303 by asking our SII Virtual Assistant:

https://www2.agenciatributaria.gob.es/avaeat/AVaeat.nsf/Inicio?OpenForm&ambito=SIIGestion

If your query cannot be answered automatically, the assistant will provide a form for asking the team of specialists.

Access to Pre303 will always be available to the taxpayer themselves, who will be duly identified with a certificate or electronic ID.

Proxies must have the Pre303 procedure to access all the functionalities of the service and if this is not the case they can send an email to the proxy to process the registration in said procedure.

In some cases, the SII of taxpayers cannot access the aggregated books because compliance with any of the requirements is not verified and the taxpayer will be informed where the data causing the lack of access can be corrected.To be able to access the Pre303/LLAA service you need to meet all the requirements listed in the FAQ "Who can use the 'Pre303.A service for all'?" service.and "Do I need a power of attorney to file the Pre303 on behalf of another entity?

It is important to point out that the amounts offered by the Pre303 service do match those recorded in the SII.

What usually happens in these cases is that the transactions have not been recorded in the SII in accordance with the transaction to be reflected, and this causes the aforementioned inconsistencies or differences.Another relatively frequent scenario is declaring settlement data in the wrong boxes of form 303.

The following is a list of the most frequent incidences that cause differences in the data:

• Invoices recorded in the received invoices ledger as a reverse charge transaction (i.e. the invoice is completed with a reverse charge breakdown), when in fact it is not a reverse charge transaction.

• Invoices with a negative sign are corrective invoices and must be declared as such.However, it has been detected that invoices are recorded with a negative sign, both in the issued and received invoices ledger, without including them in the boxes for amending bases or rectifying deductions in form 303.

• Similarly, the amounts of corrective invoices are often not included in the corresponding boxes of form 303, as they are subtracted directly from the accrued and deductible tax liability, depending on the case.

• The import deduction box is completed on form 303 without any import SAD having been registered in the received invoices ledger.

• Confusion arises between what are intra-EU supplies of goods and exports, leading to inadequate identification with the operation and special schemes keys.

• Substitution amendment invoices are incorrectly completed, causing inconsistencies in the data of form 303 with regard to the operation recorded.In this regard, please refer to FAQ 2.8 on SII.

  How do you record an amending invoice by replacement "S"?

If, when reviewing your records, you detect any of these circumstances, you should amend the record (type A1 communication) and, in general, the following day, you will see the corrected data in the aggregated books and therefore on form 303.