When modelo 303 is not an amount to pay
Modelo 303 subtracts deductible input VAT from output VAT. If deductible VAT is higher, the result is not a payment. It is an amount to offset.
The same subtraction, the other way
An amount to pay and an amount to offset are the two directions of that difference. It is not a different form from modelo 303. Factura Fácil calculates it from the period’s invoices and expenses. It does not turn that result into a refund request. The monthly refund register is one of the cases where modelo 303 can be monthly. This page does not complete that procedure.
Check the document before you offset
Deductible input VAT needs a full invoice with your tax ID, unless the rule allows another document. A poorly supported expense should not push the result into an offset. The app shows the calculation and, on modelo 303, you can generate the BOE file to import. Importing is not filing. If the result is an offset, you or your gestoría still submit the form. The documents are covered in deductible expenses.
- Higher output VAT: an amount to pay.
- Higher deductible input VAT: an amount to offset.
- The app does not request a refund.
Common questions
Does an offset mean I am paid this quarter?
It means deductible VAT was higher than output VAT in the modelo 303 calculation. On its own, that is not a refund. You still file the form.
Does the app request the VAT refund?
No. It calculates whether the result is an amount to pay or an amount to offset. It does not file modelo 303 or request a refund for you.
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.