Two destinations for the same credit
If modelo 303 comes out in your favour, carrying the credit and asking for a refund are not the same step. Carrying it leaves the credit for the next period. A refund asks to be paid, in the cases the form allows.
The form asks
On the form you say whether you carry the credit or request a refund, when that path is open in your case. Choosing one does not do the other. A negative result in the calculation does not tick the box for you.
- Carry forward: the credit goes to the next modelo 303.
- Refund: the form asks for it, if your case fits.
- They are different questions.
The app does not choose
Factura Fácil shows the credit that comes from your records. It does not choose between carrying it forward and a refund. It does not file modelo 303 or request the refund. The choice and the submission are on the Tax Agency site, by you or your gestoría.
Common questions
Does carrying the credit mean I am paid this quarter?
No. Carrying it moves the credit to the next modelo 303. Asking for a refund is the other path, the one the form allows in your case.
Does the app tick carry-forward or refund?
No. It shows the credit. It does not choose and it does not submit modelo 303.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.