Spain is one of the first countries that will be using a pre-filled VAT Return form. Already, businesses have to submit their incoming and outgoing invoices via the SII platform, and as of February 2020, the Spanish authorities are using that information to create the ‘Modelo 303’ form – the Spanish VAT Return form.
Right now this only applies to Spanish resident VAT registered businesses. The businesses are still obliged to review the form and to add any missing transactions, such as exports and EU intra-community supplies.
More information can be found HERE (in Spanish).
Effective date: February 2020