Exact Globe

Product Updates 422, 421, and 420: Electronic VAT return form for Modelo 303 improved (Spanish legislation)

The electronic VAT return form for Modelo 303 has been improved. The electronic format of the VAT return form will now contain five pages, whereby, the new additional page contains the information that has been split from the old page 30303000 to pages 30303000 and 30304000.

As a result, page 30304000 with the old format has been changed to page 30305000. The new format will support the content for pages 30301000, 30303000, 30304000, and 30305000.

This enhancement is applicable to the VAT return submission for year 2021 onwards.

The following changes have been made in Exact Globe and VAT return form:

• Changes in Exact Globe
• Changes in VAT return form 

Exact Globe

The following changes have been made in the Exact Globe:

VAT boxes tab

The following changes have been made in the VAT boxes tab:

• Box 67 has been renamed box 110. The description for this box has been changed to Resultado - Cuotas a compensar pendientes de periodos anteriores.
• A new box 78 has been added next to box 110. The description for this box is Cuotas a compensar de periodos anteriores aplicadas en este periodo. The box can be edited, and its value must be less than or the same as the value in box 110.
• A new box 87 has been added next to box 78. The description for this box is Cuotas a compensar de periodos previos pendientes para periodos posteriores. This box cannot be edited.
• The formula for box 69 has been changed to: box (66) + (77) – (78) + (68). 

Annual tab

The descriptions for the following fields have been changed as follows:

The rows for boxes 82 and 87 have been removed.

Identification tab

The descriptions for the following fields have been changed as follows:

The character limit for field Razón Social o Apellidos P.F has been extended to 60 characters from 30 characters.

VAT return form

The following changes have been made in the electronic VAT return form and are applicable for the VAT return submission for year 2021 onwards. The existing format of Modelo 303 remains as existing for the VAT return submission for year 2020 and earlier.

Subline 1 (DP30301)

The number of the total positions has been decreased by 1, due to the merging of two fields from the old format into one field in the new format. In addition, the sequence of the fields has also been changed.

Subline 2 (DP30302)

This subline is no longer supported and will now be skipped.

Subline 3 (DP30303)

The number of fields in this page has been reduced due to the separation of the annual VAT results into the new additional page. Some fields have been added due to the page split and instructions of additional boxes.

Subline 4 (DP30304)

This page in the new format represents annual results of the VAT return. The field for the complementary page indicator field will be contained in the complementary pages when there is more than one page of the same type.

Keep in mind that the entire content of page DP30304 of the old format has been moved to the new page DP30305.

Subline 5 (DP30305)

The content of this page is the same as page DP30304 in the old format. However, the following fields will have the fixed values as follows: