Form 303. Validation of the contributions to be compensated
Mar 7, 2024 3:18:20 GMT -6
Post by account_disabled on Mar 7, 2024 3:18:20 GMT -6
In 2021, the Tax Agency extends the use of the Pre303 tool to ALL taxpayers, offering different services according to the profile of taxpayers who have to present form 303. The Pre303 service is a help service developed by the AEAT that is offered when the model is to be submitted through the AEAT electronic headquarters (via form). You can see and access some of the services and functionalities that the new Pre303 has in the following link , but we want to highlight those that you will have in general and for all taxpayers: VAT CENSUS WINDOW: Contains relevant census information of the taxpayer in relation to VAT in the self-assessment period to be submitted.
IDENTIFICATION: It is the first section of the model Asia Mobile Number List that will be offered with practically all the boxes completed, except for those that the taxpayer must report at the time of submission, if necessary. For example, the option and waiver of the special prorata that must be exercised by the taxpayer when submitting the corresponding self-assessment. MY VAT CENSUS DATA: Contains the taxpayer's census information related to VAT at the time of access and is used for the taxpayer to update or modify those data that are not correct or missing and that may have an impact on the tax settlement.
RESULT: It is the part of economic data that contains the result of the self-assessment, and contains boxes that are completed for all taxpayers. Here the taxpayer accesses the PORTFOLIO OF FEES TO BE COMPENSATED. PORTFOLIO OF QUOTAS TO BE COMPENSATED: Table with information on the amounts to be compensated pending from previous periods, broken down by fiscal year and generation period, amounts applied and pending to be applied. ACTIVITIES CARRIED OUT IN THE YEAR: available in the last self-assessment of the year for taxpayers exempt from submitting form 390 .
COMPLEMENTARY SELF-ASSESSMENT: When complementary is marked, the system completes, in cases where the data is available, the amount and receipt number of the self-assessment to be supplemented. Finally, the AEAT has placed special emphasis on informing all tax advisors that they must pay special attention to correctly completing the new boxes corresponding to the contributions to be compensated. To do this, we attach a brief NOTE prepared by the AEAT in which the correct completion of the same is explained, adding an example.
IDENTIFICATION: It is the first section of the model Asia Mobile Number List that will be offered with practically all the boxes completed, except for those that the taxpayer must report at the time of submission, if necessary. For example, the option and waiver of the special prorata that must be exercised by the taxpayer when submitting the corresponding self-assessment. MY VAT CENSUS DATA: Contains the taxpayer's census information related to VAT at the time of access and is used for the taxpayer to update or modify those data that are not correct or missing and that may have an impact on the tax settlement.
RESULT: It is the part of economic data that contains the result of the self-assessment, and contains boxes that are completed for all taxpayers. Here the taxpayer accesses the PORTFOLIO OF FEES TO BE COMPENSATED. PORTFOLIO OF QUOTAS TO BE COMPENSATED: Table with information on the amounts to be compensated pending from previous periods, broken down by fiscal year and generation period, amounts applied and pending to be applied. ACTIVITIES CARRIED OUT IN THE YEAR: available in the last self-assessment of the year for taxpayers exempt from submitting form 390 .
COMPLEMENTARY SELF-ASSESSMENT: When complementary is marked, the system completes, in cases where the data is available, the amount and receipt number of the self-assessment to be supplemented. Finally, the AEAT has placed special emphasis on informing all tax advisors that they must pay special attention to correctly completing the new boxes corresponding to the contributions to be compensated. To do this, we attach a brief NOTE prepared by the AEAT in which the correct completion of the same is explained, adding an example.