Declaring and paying Spanish VAT: from the chargeable event to modelo 303
How VAT works for a small business in Spain: the 21, 10 and 4 % rates of Ley 37/1992 and its 0 % rate reserved for goods donated to non-profit entities, the chargeable event, output and input VAT, global deduction and its time limits. Then the quarterly self-assessment on modelo 303, filed within the first twenty days of the following month or thirty days in January, and what to do with a VAT credit. Two modules with case studies.
Foundational2 modules40 minFree course
2026 rules — verified on September 26, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
This content is part of the path: Managing VAT as a self-employed worker in Spain· Step 2 of 7· Next step: Spanish VAT calculator — taxable base, tax and total
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Explain why a business collects VAT without bearing it as a cost
- Recognise the general 21 % rate and the reduced rates of 10 % and 4 % set by Ley 37/1992, and place its 0 % rate, reserved for donations to non-profit entities
- Place the chargeable event: when goods are made available, when a service is performed, or when an advance is received
- Separate output VAT (repercutido) from input VAT (soportado) and describe the global deduction
- List the formal duties the Act attaches to being a VAT taxpayer
- State the settlement period that applies to most small businesses and when it becomes monthly
- Give the filing window for the first three quarters and for the last one
- Know that a return is due even for a quarter without operations
- Choose between carrying a VAT credit forward and asking for a refund, and know in which return a refund can be claimed
- Locate modelo 303 and its help service on the Tax Agency's electronic office
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 120 minFree — no accountHow Spanish VAT works for a small businessWhat you will be able to do
- Explain why a business collects VAT without bearing it as a cost
- Recognise the general 21 % rate and the reduced rates of 10 % and 4 % set by Ley 37/1992, and place its 0 % rate, reserved for donations to non-profit entities
- Place the chargeable event: when goods are made available, when a service is performed, or when an advance is received
- Separate output VAT (repercutido) from input VAT (soportado) and describe the global deduction
- List the formal duties the Act attaches to being a VAT taxpayer
- Module 220 minFree — no accountThe periodic return: modelo 303, deadlines and creditsWhat you will be able to do
- State the settlement period that applies to most small businesses and when it becomes monthly
- Give the filing window for the first three quarters and for the last one
- Know that a return is due even for a quarter without operations
- Choose between carrying a VAT credit forward and asking for a refund, and know in which return a refund can be claimed
- Locate modelo 303 and its help service on the Tax Agency's electronic office
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (2)
- Key figures (4)
- Mistakes to avoid (2)
- Official sources (2)
Exercise workbook (Word)
Word
- Learning objectives (2)
- Key figures (4)
- Mistakes to avoid (2)
- Official sources (2)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
Download the handouts
Where this course leads
A course that leads neither to a calculator nor to a form cannot be published: this block is the visible counterpart of that rule.
Run the numbers
The linked calculators apply this course's rules to your own figures — for free.
File it
Step-by-step guides to the official forms cited in this course.
- Modelo 303: Spanish VAT self-assessment
- Modelo 349: Spanish recapitulative statement of intra-Community transactions
- Form 360: refund of VAT paid in another EU Member State
- Modelo 369: One Stop Shop VAT return (Union scheme)
- Spanish VAT number (NIF-IVA): registering in the Register of Intra-Community Operators (ROI) with modelo 036
Go further
The courses that follow on from this one.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.