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The periodic return: modelo 303, deadlines and credits
Dated official sources, and the contents this module links to · 1 section
Official sources
- BOE — Reglamento del IVA (Real Decreto 1624/1992), consolidated text, article 71 (lines 2695-2700, 2702-2713, 2715, 2722 and 2724) — verified on October 5, 2026
- BOE — Ley 37/1992 del IVA, consolidated text, articles 99 and 167 (lines 3360-3373, 5103-5104) — verified on September 26, 2026
- BOE — Ley 37/1992 del IVA, consolidated text, articles 95, 115 and 116 (lines 3275-3278, 3288-3290, 3657-3660, 3678-3680) — verified on October 5, 2026
- BOE — Ley 39/2015 del Procedimiento Administrativo Común, consolidated text, article 30.5 (line 708) — verified on October 5, 2026
- BOE — Ley 58/2003 General Tributaria, consolidated text, article 97 (lines 2015-2018) — verified on October 5, 2026
- BOE — Reglamento general de gestión e inspección tributaria (Real Decreto 1065/2007), article 9 (lines 884-889, 911-912) — verified on September 26, 2026
- Agencia Tributaria, electronic office — Modelo 303. IVA. Autoliquidación (lines 1, 40-42, 55) — verified on September 26, 2026
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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.