Modelo 303: Spanish VAT self-assessment
Modelo 303 is Spain's periodic VAT (IVA) self-assessment: the business or self-employed person reports the output VAT on their transactions, subtracts the deductible input VAT on purchases and ends up with an amount to pay, a credit to carry forward or, in some cases, a refund. It is filed online: quarterly returns from 1 to 20 April, July and October, and the fourth-quarter return from 1 to 30 January; monthly returns from the 1st to the 30th of the following month.
Up to date for 2026 — verified on September 26, 2026ActioFin templateGuide: about 45 min
This content is part of the path: Managing VAT as a self-employed worker in Spain· Step 6 of 7· Next step: Modelo 390: Spanish annual VAT summary return
This content is part of the path: Selling to other EU countries from Spain· Step 4 of 6· Next step: Modelo 349: Spanish recapitulative statement of intra-Community transactions
Deadlines
- 1 to 20 April, July and October
- Quarterly returns for the first, second and third quarters
- 1 to 30 January
- Fourth-quarter return (the same window applies when the annual summary, modelo 390, is also due)
- 1st to 30th of the following month
- Monthly returns; January's may be filed until the last day of February
Documents to prepare
- Register of invoices issued for the period
- Register of invoices received for the period
- Credits outstanding from earlier periods
- Electronic certificate, Cl@ve or eIDAS to file
- IBAN of the account to be debited if payment is by direct debit
No form is attached to this procedure: the link leads to the official page that describes it.
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MODELO 303 — HOJA DE PREPARACIÓN
Declarante: … — NIF ….
Ejercicio …, periodo 10.
Esta hoja no se presenta: los importes se trasladan a la autoliquidación en la sede electrónica de la Agencia Tributaria. No incluye las modificaciones de bases y cuotas (casillas 14 y 15), que se consignan con su signo, ni el recargo de equivalencia, las rectificaciones de deducciones y demás casillas 40 a 44, el IVA a la importación liquidado por la Aduana (casilla 77), el régimen simplificado ni las casillas 153 a 155 y 165 a 167, que las instrucciones agrupan con el IVA devengado sin describir su contenido.
IVA devengado
Tipo 0 % (casillas 150 a 152) — base imponible…,00 €
Tipo 0 % (casillas 150 a 152) — cuota…,00 €
Tipo 4 % (casillas 01 a 03) — base imponible…,00 €
Tipo 4 % (casillas 01 a 03) — cuota…,00 €
Tipo 10 % (casillas 04 a 06) — base imponible…,00 €
Tipo 10 % (casillas 04 a 06) — cuota…,00 €
Tipo 21 % (casillas 07 a 09) — base imponible…,00 €
Tipo 21 % (casillas 07 a 09) — cuota…,00 €
Adquisiciones intracomunitarias (casillas 10 y 11) — base imponible…,00 €
Adquisiciones intracomunitarias (casillas 10 y 11) — cuota…,00 €
Inversión del sujeto pasivo (casillas 12 y 13) — base imponible…,00 €
Inversión del sujeto pasivo (casillas 12 y 13) — cuota…,00 €
IVA deducible
Operaciones corrientes (casillas 28 a 39) — base imponible…,00 €
Operaciones corrientes (casillas 28 a 39) — cuota deducible…,00 €
Bienes de inversión (casillas 28 a 39) — base imponible…,00 €
Bienes de inversión (casillas 28 a 39) — cuota deducible…,00 €
Cuotas a compensar de periodos anteriores
Pendientes de periodos anteriores (casilla 110)«field:compensar_.110»,00 €
Aplicadas en este periodo (casilla 78)…,00 €
Pendientes para periodos posteriores (casilla 87)…,00 €
Resultado
Tipo de declaración: a ingresar. Según las instrucciones del modelo, la declaración es «resultado cero» cuando el resultado de la liquidación es cero, y «sin actividad» cuando no se han devengado ni soportado cuotas durante el período, en cuyo caso se marca con una X la casilla (4); y la casilla 87 es igual a la casilla 110 menos la casilla 78.
Resultado de la liquidación (casilla 71)…,00 €
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Who this applies to
- Taxpayers whose VAT period is the calendar quarter, including those under the simplified VAT scheme
- Taxpayers whose VAT period is the calendar month, in the cases listed in points 1, 2, 3 and 5 of Article 71.3 of the VAT Regulation
- Also anyone with no transactions in the period: the VAT Regulation requires the return even when no VAT was charged or deducted, unless the business carries out only transactions exempt under Articles 20 and 26 of the VAT Act
Worked example
Lucía Romero, a graphic designer in Valencia, files her third-quarter 303
Lucía settles VAT quarterly. Between July and September 2026 she invoices a taxable base of 12,000 euros at the 21% standard rate: she enters that base and 2,520 euros of output VAT in boxes 07 to 09. Her purchases of materials and software total a base of 2,000 euros with 420 euros of deductible input VAT, reported in the deductible VAT boxes (28 onwards). She has no credit carried forward from earlier quarters. The result (box 71) is positive, 2,100 euros: her return is "to pay" and she files and pays it between 1 and 20 October 2026.
How to fill it in, step by step
- Gather the registers of invoices issued and received for the month or quarter you are reporting.
- Enter the taxable bases and output VAT for each rate: boxes 150 to 152 for 0%, 01 to 03 for 4%, 04 to 06 for 10% and 07 to 09 for 21%.
- Report intra-Community acquisitions of goods and services in boxes 10 and 11, and reverse-charge transactions in boxes 12 and 13.
- Enter the bases and deductible input VAT in boxes 28 to 39, after applying the pro-rata rule where relevant, separating current expenses from capital goods.
- If you have credits from earlier periods, enter the outstanding amount in box 110, the amount used this period in box 78 and the remainder carried forward in box 87.
- Check the result in box 71: positive means the return is to pay; negative means a credit to carry forward or, where allowed, a refund claim.
- File online with an electronic certificate, Cl@ve or eIDAS, and give the IBAN if payment is made by direct debit.
- In the return for the last period of the year, state whether you are exempt from filing the annual summary, modelo 390.
The form, line by line
- 01 to 09
- Taxable bases and output VAT at 4% (01 to 03), 10% (04 to 06) and 21% (07 to 09).
- 150 to 152
- Taxable bases at the 0% rate and the resulting VAT.
- 14 and 15
- Adjustments to bases and VAT for the reasons in Article 80 of the VAT Act, with the appropriate sign and without a breakdown by rate.
- 28 to 39
- Bases and deductible input VAT after the pro-rata rule, split between current expenses and capital goods. Bases are shown before pro-rata.
- 110, 78 and 87
- Credits from earlier periods: outstanding (110), used this period (78) and carried forward (87 = 110 − 78).
- 71
- Result of the return: decides whether it is to pay, to carry forward or a refund claim.
- (4)
- No activity: tick this box if no VAT was charged or borne during the period. It is a different return from the "nil result" return, which is the one whose result comes to zero.
- 72
- Amount carried forward when box 71 is negative. Not allowed if box 78 has been filled in.
Good to know
- A negative return can only be processed as a refund claim in the last period of the year, unless the filer is enrolled in the monthly refund register (Article 30 of the VAT Regulation).
- A return is "no activity" when no VAT was charged or incurred in the period: it must still be filed.
- Individuals who are not required to use an electronic certificate may file with Cl@ve; public and private limited companies (SA and SL) and monthly filers must use a recognised electronic certificate.
- Since 2024 payment can be direct-debited from an account at a non-collaborating bank in the SEPA zone.
- If you use credits from earlier periods, you must apply the maximum possible amount, which is the sum of boxes 66 and 77.
- VAT rates (0, 4, 10 and 21%) are taken from the box table in the modelo's instructions, without repeating here the rules on when each applies.
Common mistakes
- Not filing the 303 for a quarter with no transactions: the "no activity" return is still mandatory.
- Claiming a refund in a quarter other than the last one of the year without being enrolled in the monthly refund register.
- Applying the pro-rata to the taxable bases of deductible VAT: the pro-rata applies to the VAT amounts, the bases stay unadjusted.
- Including zero-rated or exempt purchases among deductible VAT, where they must not be reported.
- Choosing "carry forward" after using earlier credits in box 78.
Frequently asked questions
When is the quarterly modelo 303 filed?
From 1 to 20 April, July and October for the first three quarters, and from 1 to 30 January for the fourth.
What is the deadline for monthly returns?
From the 1st to the 30th of the month after the period; January's return may be filed until the last day of February.
What if the result is negative?
You can carry it forward to later periods (box 72). A refund can only be claimed in the last period of the year, or in any period if you are enrolled in the monthly refund register.
Can the 303 be filed on paper?
No: under the 2026 instructions it must be filed online, with an electronic certificate, Cl@ve or eIDAS.
Do I have to file if I invoiced nothing?
Yes. The VAT Regulation requires periodic returns even with no VAT charged or deducted; the 303 is then marked as "no activity" by ticking box (4).
Go further
Compute the related amounts
Understand this form: the related course
Related forms
- Modelo 390: Spanish annual VAT summary return
- Modelo 036: registering as a business or professional in Spain
- Modelo 130: quarterly income tax prepayment for the self-employed in Spain
- Modelo 111: Spanish income tax withheld on salaries and professional fees
- 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)
Official sources
- Agencia Tributaria — Modelo 303, 2026 instructions (deadlines l. 29-35, filers and types of return, including "no activity", l. 37-51, boxes l. 125-162, result and carry-forward l. 365-391 and 538-549, box (4) l. 392-393) — October 5, 2026
- Agencia Tributaria — Procedure sheet G414, Modelo 303 (Orden EHA/3786/2008, l. 49-50) — September 26, 2026
- BOE — Royal Decree 1624/1992, VAT Regulation, Article 71 (consolidated text, l. 2695-2698) — September 26, 2026
- BOE — Law 37/1992 on VAT, Article 90 "General tax rate" (consolidated text, l. 2995-2996: 21 per cent) — October 5, 2026
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