The BOE file the firm imports
The BOE file is ISO-8859-1 text for Import on modelo 303 and modelo 130 on the Tax Agency site. The firm imports it and then submits. Import is not submission. You can generate the file without treating that click as filing.
ISO-8859-1, for Import
The site expects that ISO-8859-1 text for Import, on modelo 303 and 130. The spreadsheet ledger is another file: the ledger spreadsheet.
- ISO-8859-1 text.
- For Import on modelo 303 and 130.
- Not the spreadsheet.
Generating is not filing
The click that creates the file leaves you a file. Filing is the submission the firm makes on the Tax Agency site after import. Nobody in the app files the form. The outline is in modelos 303 and 130.
Common questions
Does generating the BOE file file modelo 303?
No. It is for Import on the Tax Agency site. Import is not submission. The firm submits afterwards, on the site.
What encoding is it?
ISO-8859-1 text, for Import on modelo 303 and 130. The ledger is the spreadsheet.
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.