▷ Www agenciatributaria es modelo 303

Form 303 spain

If you have your own business, it is very likely that you identify the tax filing period as one of those stressful moments from which you cannot escape. This is the case of the filing of the VAT return.

businessman who develops an economic activity and operations subject to VAT, independently of the type of businessman that is (society, autonomous, association, cooperative, civil society…) and of the result of the declaration (to enter, to zero, negative to compensate or to return), is obliged to present the form 303 of quarterly form. It must also be filed by

By the way, as we have said any self-employed or entrepreneurial business is obliged to declare to the Tax Agency everything it has invoiced to the consumer, even if it has not yet collected the amount. Therefore, take into account the issue of the invoice, and, above all, the date, that it is within the period you are reporting on.

Before you start filling in the form, do not forget to have at hand all the income and expenses incurred and the invoices of all of them to be able to justify them. Check that all of them are within the corresponding quarterly period.

Tax agency

and click on the link of the Form 303 for its presentation (pre-declaration) of the fiscal year in question. Fill in the form data and click on the Generate pre-filing button.

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Load the form file and click on the Generate pre-filing button located at the bottom left of the screen. A pdf file will be generated and you can save it to print it later and present it on paper.

There may be VAT quotas that are not declared in their totality, if they have a VAT imputation different from 100%. This imputation percentage is stated in the VAT imputation box shown in the advanced options drop-down menu.

Form 130

One of the new features is the breakdown of non-subject operations or with inversion of the taxpayer that previously went in box [61] of page 3 and that now it will be necessary to differentiate in boxes [120] to [124].

Box [61] can only be completed in the quarterly forms 303 of Q1 and Q2 2021 and in the monthly forms from January to June 2021. From the Q3 and monthly forms of July 2021 onwards, box [61] can no longer have any content. The information in this box must be transferred to the new boxes [120] to [124]. And, in the same way, boxes [120] to [124] could not have content in the forms for the first half of 2021.

Box [61] and the new boxes [120] to [124] are still maintained in the program in order to maintain compatibility with the previous 2021 returns and to transfer their data to the annual summary.

Form 303

This is the fractioned payment of VAT that the self-employed and companies must present to the Treasury on a quarterly basis through the invoices issued. More specifically, it consists of the payment of the difference between the VAT charged on the invoices issued and the VAT paid on the expense invoices.

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If the input VAT has been higher than the output VAT, the AEAT will refund that amount to the self-employed or entrepreneur. On the other hand, if the input VAT has been lower, the company or self-employed will have to pay the corresponding amount.

In this way, the simplified VAT regime is attributed to those economic activities that have not renounced to the regime nor have renounced or are excluded from the objective estimation in the IRPF and that, in addition, comply with the following requirements.

As an exception, it will not be necessary for those whose activities are exempt from VAT such as medical, health or education services, since the VAT treatment of these services is different.