SPAIN: Tax Administration starts the Pre-filling of Periodic VAT Returns

The Spanish tax administration (AEAT) announced on its website that it has started to pre-fill the periodic VAT return of certain taxpayers (Modelo 303), based on information these taxpayers supply via the SII. The service is called Pre303, and going forward, it will be available for the tax return of February 2020 that is due in March. The information in the  Pre303 will serve as a blueprint of the final VAT return that should be filed and can be overwritten by the taxpayer. The AEAT has provided a Q&A document to clarify the scope and nature of this service: https://bit.ly/3dqo760

 

 

 

 

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Author

Ramón Frias

Ramón is a Tax Counsel on the Regulatory Analysis team at Sovos. He is licensed to practice law in the Dominican Republic and is a member of the Dominican Bar Association. He has a Certificate Degree from Harvard University as well as a J.D. from the Universidad Autonoma de Santo Domingo. Ramon has written a number of essays about tax administration and has won the first prize in the international essays contest sponsored by the Inter American Center of Tax Administrations (CIAT). Prior to joining Sovos, Ramon worked for more than 10 years in the Department of Revenue of the Dominican Republic where he served as Deputy Director. He is proficient in French and Spanish.
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