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A foundation has requested clarification on whether boxes 74 and 75 of Form 303 must include all supplier invoices under the cash basis scheme or only deductible ones. The Directorate General for Taxes (DGT) has ruled that all acquisitions of goods and services from cash basis taxpayers must be declared, irrespective of whether the VAT amounts are deductible or the sector to which they relate.
Cuestión planteada Obligación de informar en las casillas 74 y 75 del modelo de declaración-liquidación 303 de todas las facturas de proveedores acogidos al régimen especial del criterio de caja, o únicamente de aquellas de las que se deriven cuotas del Impuesto soportado deducibles.
En el modelo 303, los sujetos pasivos que sean destinatarios de operaciones afectadas por el régimen especial del criterio de caja deben informar de los importes de las adquisiciones de bienes y servicios a las que sea de aplicación dicho régimen. Esto implica declarar el importe de la totalidad de las adquisiciones realizadas a empresarios o profesionales acogidos al régimen de caja, con desglose agregado de la base imponible en la casilla 74 y de la cuota soportada en la casilla 75, sin importar si las cuotas son deducibles o el sector al que se afecten.
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