An expense from another year
An expense belongs to the year it accrues, not to the year you remember to type it in. Putting a December invoice into January changes the quarter. Use the document date.
The document date
The date that counts is the date on the proof, not the day you open the app. If the cost is from December, leaving it in January moves it to another quarter and can move it to another year. Do not change the date so it fits the period you prefer.
- The year it accrues, not the year you type it.
- December in January changes the quarter.
- Use the document date.
The quarter moves with the date
Modelos 303 and 130 look at the period of the entry. A shifted date changes which quarter you see. The app does not rewrite the date for you. How it fits is in modelos 303 and 130.
Common questions
Can I put a December invoice into January?
Not in order to change the period. The expense belongs to the year it accrues. Use the document date: December in January changes the quarter.
Does the app fix the date if I enter it wrong?
No. You use the document date. The app does not move it to hide the period.
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.