PRE303-Help form 303-SII

  • A new help service is created for form 303 named “Pre303”, available in its first release from February 2020 for taxpayers who keep their books on the AEAT e-Office (SII), in particular, those taxpayers registered in the Monthly Refund Register (REDEME) who are not large companies or VAT groups and meet the following requirements:

    1. They are not included in the cash register or are not recipients.
    2. They are not included in the special system of used goods, artworks, antiques and collectable object (REBU), Travel agencies or Gold Investment.
    3. They do not have prorrata, nor differentiated sectors.