MADRID, 27 Nov. (EUROPA PRESS) –
The Government has clarified that banks cannot charge “commission or any expense” in the payment of model 303 or VAT self-assessment, regardless of whether the payment is made in person or remotely and the means of payment used.
This has been explained in a response registered in the Congress of Deputies, in which the Executive has alluded to a precept of the General Collection Regulations, which clarifies that the provision of the collection service by credit institutions “will not be paid.”
The Government has made this clarification as a result of the new telematic declaration format of model 303, introduced in 2021. Among the benefits of changing the paper format to electronic means, the Executive points out greater convenience, flexibility and reduction of the margin of error.
In addition, the electronic presentation of taxes will allow taxpayers not to have to go to the offices of collaborating entities, nor does it oblige the taxpayer to open a bank account for direct debit of payment.
Thus, the Government has explained that the new modality has not really changed with respect to the previous one, only that instead of taking the complete printed model, the bank will only take the payment letter, since the declaration would have already been presented in the electronic headquarters of the Tax Agency.
Form 303 is used to settle the VAT for professionals and the self-employed on a quarterly basis. This calculates the difference between the VAT on the invoices issued for the business activity and the VAT on the invoices the business pays to acquire materials or other purchases. For example, in the case of a restaurant, the difference between the VAT on sales of the premises and the deductible VAT on invoices from the establishment to acquire furniture, food or other purchases would be calculated.
