Modelo 303 is not modelo 390
Modelo 303 is the periodic VAT self-assessment. Modelo 390 is the annual summary. One does not take the place of the other.
What each form does
On modelo 303 you report the VAT for the period: in the general regime that is usually the quarter, and there are monthly cases. On modelo 390 you summarise the year for someone who must file it. Closing the 303 filings does not complete the annual summary, and modelo 390 does not replace any quarter.
- 303: self-assessment for the period.
- 390: annual summary.
- Neither replaces the other.
The app calculates both when they fit
Factura Fácil calculates modelo 303 and modelo 390 when they fit your profile, from the invoices and expenses you confirmed. It can prepare the import file for modelo 303. It does not file 303 or 390. You or your gestoría submit them on the Tax Agency site. The overview is in modelo 303 and modelo 130.
Common questions
Can I file only modelo 390 and skip the 303s?
No. The annual summary does not replace the periodic self-assessments. If modelo 303 applied, modelo 390 does not cover it.
Does the app file modelo 303 or modelo 390?
No. It calculates the ones that fit the profile and can prepare a file. Filing stays on the Tax Agency site.
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.