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A new banner has been published that joins the existing virtual assistant tools in the VAT portal and in the SII banner with two new assistance services: "Real estate qualifier" and "Help with Form 303 for lessors."
The Real Estate Qualifier indicates if a purchase or lease transaction is taxed by Property Transfer Tax or by VAT, stating in the latter case the applicable rate, the individual that must deposit the corresponding tax and whether the invoice documenting the transaction must carry VAT.
Help in preparing Form 303 consists of a service exclusively for lessors of premises and urban residences that do not carry out any other activity. After providing the details requested in the questionnaire, the tool indicates the boxes in Form 303 to be completed and the amount.
Similarly, the "VAT virtual assistant" extends its content to resolve queries on real estate transactions (subject to VAT, exemptions, taxpayer duties, invoice accrual and issue, gross tax base, tax rate, deductions).
Acceso a "Virtual VAT Assistance tools"