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V2719-14 10 October 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial del criterio de caja

All acquisitions from cash basis suppliers must be reported in Form 303, regardless of deductibility

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.

The question raised

Obligation to report in boxes 74 and 75 of Form 303 (declaration-settlement form) all invoices from suppliers subject to the special cash accounting regime, or only those from which deductible input tax amounts are derived.

The DGT's ruling

In Form 303, taxpayers who are recipients of transactions affected by the special cash accounting regime must report the amounts of acquisitions of goods and services to which said regime applies. This implies declaring the total amount of acquisitions made from entrepreneurs or professionals subject to the cash accounting regime, with an aggregate breakdown of the taxable base in box 74 and the input tax in box 75, regardless of whether the tax amounts are deductible or the sector to which they affect.

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