Foral VAT: the Basque Country and Navarre
If your tax authority is foral, VAT does not follow the state form used by someone who files only with the Spanish Tax Agency. Factura Fácil calculates foral VAT when the profile says so.
Do not copy state modelo 303
The Basque Country and Navarre run their own foral VAT. Do not carry over rates or boxes from state modelo 303 if they are not the ones for your territory. The equivalence surcharge the app calculates, tied to VAT, is for the mainland and the Balearic Islands, not for the foral regime. This guide does not publish foral rates.
What the app does with a foral profile
With a foral profile, the app calculates the VAT that applies to you and keeps it on the calendar. It does not file the self-assessment. You or your gestoría submit it. The BOE import file is described for state modelo 303 and modelo 130. A figure in the app does not mean the tax is filed. The state framework is in modelo 303 and modelo 130.
- Basque Country or Navarre profile: foral VAT.
- The app’s surcharge is not the foral one.
- Factura Fácil does not submit the self-assessment.
Common questions
Can I use the Tax Agency’s modelo 303 if my VAT is foral?
If your VAT is foral, the state form is not yours. The app calculates foral VAT when the profile is the Basque Country or Navarre.
Does foral equivalence surcharge use the app’s 5.2%?
No. Those percentages (5.2% with 21% VAT, 1.4% with 10%, and 0.5% with 4%) are for the mainland and the Balearic Islands, not for foral VAT.
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.