▷ Aeat modelo 303 pdf | Actualizado junio 2024

help model 303

In this section you only have to indicate your personal data and in accrual the fiscal year and the period to which the self-assessment corresponds. You will also be asked a series of questions related to your activity. You only have to check yes or no.

For most of the self-employed, filling in these boxes would be enough. You should calculate the taxable base of the purchases you have made for your business (always taking into account which expenses have been deductible) and the resulting VAT liability.

In them they indicate the intracommunity operations, if you have a CIF you can reflect the taxable base of the purchases that you have made in the European Union referring to current and investment goods. If you have made these operations you must put the taxable base of the current expenses in box 36 and of the active expenses in box 38. In boxes 37 and 39 you must put the 21% of the taxable base of the intracommunity acquisition.

Here it would be necessary to declare the result of possible regularizations of deductions for investment goods, that is to say if before starting your activity you made the purchase of some machinery, computers…

form 303 2021

This is a document that details the operations subject to VAT. Most of the self-employed and companies are obliged to present it quarterly. It is about calculating how much VAT has been paid and how much has been passed on to customers.

With the model 303 we make the quarterly payment of the VAT, the amount resulting between the accrued VAT and the deductible VAT, which we will explain a little later. All self-employed and SMEs whose activity is subject to VAT, including real estate developers and lessors of real estate and goods, are obliged to file this form 303.

It must be filed during the first 20 calendar days of the months of April, July, October and January. That is, at the end of the quarter. The self-employed can file it both telematically and in person, but legal entities, companies, can only file it telematically with a digital certificate.

In the general regime, for example, which is the first part of this accrued VAT, there are 9 boxes. Simply, it is necessary to write down a taxable base, apply the VAT rate and of course, calculate the accrued tax.

form 130

With this article I will try to answer all the questions that as self-employed and companies, you need to know about the VAT model 303: what it is, how it works, who has the obligation to present it, under what forms and how to fill it in box by box.

If you do not have to generate the 390 form, then you will have to complete in the 303 form the information that was previously completed in the 390 form, such as the company’s activities, a summary of its operations, whether or not it has a pro-rata, etc.

You are going to need the information of all the incomes and expenses related to your economic activity and they will have to be justified with their corresponding invoices, as much the issued ones as the received ones of the corresponding period.

This point always causes many headaches, since it is difficult to have clear which expenses you can deduct in the quarterly liquidation and which not. In general lines we can say that in the form 303 you can deduct all the expenses that there are:

aeat sii

This form 303 consists of 8 sections and more than 80 boxes, although many of them are empty and it will declare the difference between the VAT charged on our sales invoices and the VAT paid on our expense invoices, so it can be paid in, zero, negative to compensate or refunded.

You can download in this link the model 303 in PDF, but remember that to be able to fill it correctly and that it has validity, you will have to do it through the Electronic Headquarters of the AEAT, where you will find the fillable model. You will be able to do it either yourselves or the person (manager normally) that you have authorized to present it in your name.

The model 303 of the I.V.A. are obliged to present it any professional or businessman who develops an activity subject to VAT, independently of if it is a society, association, cooperative, civil society, autonomous, etc., whenever they carry out an economic activity subject to VAT, they will have the obligation to present it, independently of which is the result of the VAT declaration. Although there are some particularities: