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V3233-20 29 October 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · autoliquidación

Submission of VAT Form 303 must follow procedures and deadlines set by the Minister of Finance

A query was raised regarding whether VAT Form 303 can be submitted electronically before its legal deadline. The DGT ruled that taxpayers must comply with the specific forms, locations, methods, and deadlines determined by the Minister of Finance.

The question raised

The question arises regarding the possibility of submitting the aforementioned form telematically before its deadline.

The DGT's ruling

VAT taxpayers must determine the tax liability through self-assessments adjusted to the forms approved by the Minister of Finance. The payment of the debt must be made in the place, manner, and within the time limits specified by the Minister. The regulations establish that the Minister may determine the conditions for submission via electronic, computer, and telemetric means.

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