To better support the requirements of the Spanish Tax Agency (Agencia Tributaria) when generating VAT declarations, specifically Model 303, I propose a modification to the current VAT Statement functionality.

In Model 303, it is necessary to separately report the amounts of both purchase and sales credit memos. To achieve this, I suggest the following enhancements:

1. Add a new field: Include the "Document Type" field in the "VAT Statement Line" table to differentiate between invoices and credit memos.
2. Code adjustment: Modify the logic to populate this field accordingly, ensuring that credit memos are accurately reflected in the VAT Statement.
3. Report modification: Adapt the "Telematic VAT Declaration" report to include the breakdown required by Model 303 for both sales and purchase credit memos.

This enhancement would allow users in Spain to generate their VAT returns in compliance with local tax regulations, ensuring accurate reporting for both purchases and sales.