Skip to content

You work as an autónomo and invoice with VAT

Managing VAT as a self-employed worker in Spain

Understand which VAT options the census registration declares, a registration filed before the activity starts, and how the chargeable event, output VAT and deductible input VAT work; compute the VAT on an invoice and the equivalence surcharge of a retailer, who pays in no VAT on that activity save for exceptions; and gather the returns, namely the census registration (modelo 036), the periodic self-assessment (modelo 303) and, unless exempt, the annual summary (modelo 390): 7 steps.

Start here: Registering as self-employed in Spain: Tax Agency and Social Security

Understand: registering with the Tax Agency and VAT, from the chargeable event to modelo 303

  1. Step 1 of 7
    CourseFree37 min

    Registering as self-employed in Spain: Tax Agency and Social Security

    The two registrations of a Spanish autónomo. With the Tax Agency, the modelo 036 census declaration before the activity starts, the 15 % and 7 % withholdings and the 20 % quarterly instalment on modelo 130. With the Social Security, registration in RETA, the compulsory covers, a contribution base chosen by earnings in the 2026 tables, rates adding up to 31.50 % and the reduced fee. Two modules with case studies.
  2. Step 2 of 7
    CourseFree40 min

    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.

Compute: VAT base, tax and total, equivalence surcharge of a retailer

  1. Step 3 of 7
    CalculatorFree result

    Spanish VAT calculator — taxable base, tax and total

    Spanish VAT is always charged on the taxable base, never on the total: to take it out of a VAT-inclusive price, divide by one plus the rate instead of deducting the percentage.
  2. Step 4 of 7
    CalculatorFree result

    Spanish equivalence surcharge — what to add to a retailer's invoice

    The surcharge is charged on the same base as VAT, and its rate follows the VAT rate of the sale: 5.2 % with the standard rate, 1.4 % with 10 %, 0.5 % with 4 %, and 1.75 % for tobacco.

File: census registration (modelo 036), self-assessment (modelo 303), annual summary (modelo 390) unless exempt

  1. Step 5 of 7
    FormFree40 min

    Modelo 036: registering as a business or professional in Spain

    Registering in the Spanish register of businesses, professionals and withholding agents before starting, reporting changes within a month and deregistering: who files the 036, the simplified return that replaced the 037 and the deadlines — guide and worked example.
  2. Step 6 of 7
    FormFree45 min

    Modelo 303: Spanish VAT self-assessment

    Quarterly from 1 to 20 April, July and October and 1 to 30 January, or monthly: who files the 303, which boxes to fill in, when to carry forward or claim a refund — guide, deadlines and worked example.
  3. Step 7 of 7
    FormFree60 min

    Modelo 390: Spanish annual VAT summary return

    The annual VAT summary, due from 1 to 30 January: who must file it, who is exempt (simplified scheme, property letting, registers kept on the electronic office) and how to prepare it from the year's 303 returns — guide, deadlines and worked example.

The other paths

A different procedure, the same principle: the three pillars in order.

Read in Spanish