Input VAT and the income-tax expense
Modelo 303 and modelo 130 do not subtract the same figure. If the VAT is deductible, the income-tax expense is the base without that VAT. If the VAT is not deductible, the income-tax expense is often the total you paid.
Two different boxes
On modelo 303 you subtract deductible input VAT from VAT charged. On modelo 130 you subtract the expense that belongs to the activity. When you deduct the VAT, that VAT is not subtracted again for income tax: the expense is the base. When the VAT is not deductible, the income-tax expense is often the total you paid. The RETA quota, for example, is 100% income tax and 0% VAT.
- Deductible VAT: income tax keeps the base, without that VAT.
- Non-deductible VAT: income tax often takes the total paid.
- 303 and 130 are calculated from the invoices and expenses on record.
Calculating is not filing
Factura Fácil calculates 303 and 130 from invoices and expenses, and it can generate the BOE file to import on the Tax Agency site. Importing the file does not file the return: you or your gestoría submit it. The guide to both forms is in modelos 303 and 130.
Common questions
Do I subtract VAT on 303 and again on 130?
If you deduct the VAT, the income-tax expense is the base without that VAT. If the VAT is not deductible, the income-tax expense is often the total paid.
Does the app file modelo 303?
It calculates 303 and 130 and can generate the BOE file for import. You or your gestoría file the return.
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.