Skip to content
Back to index
V2509-17 5 October 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · modelo 303

DGT lacks jurisdiction to rule on the method of fulfilling formal VAT obligations

A travel agency software company has requested guidance on how to complete the boxes in forms 303 and 340. The DGT has stated that the authority to provide information regarding the method of fulfilling formal VAT obligations lies with the State Tax Administration Agency.

The question raised

Completion of the content of the boxes in Form 303 and Form 340.

The DGT's ruling

The DGT is not competent to rule on the manner in which formal VAT obligations are to be fulfilled. The exercise of information and assistance activities in this matter falls under the jurisdiction of the State Tax Administration Agency, through its management bodies. The applicant is referred to the AEAT electronic office or the tax information telephone service.

Book your free first meeting