FacturaFácil

Modelo 303: VAT for the quarter

Modelo 303 is the VAT self-assessment. Most autónomos on the general regime file it each quarter. The result is the VAT on your invoices minus the deductible VAT on your expenses.

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What modelo 303 subtracts

You report output VAT and deductible input VAT. The difference is an amount to pay or an amount to offset. Some people file monthly, including those on the immediate-supply system (SII) or on the monthly refund register. VeriFactu does not remove this form: an autónomo’s billing system has to be adapted before 1 July 2027.

  • On the general regime, quarterly filing is the usual case.
  • Monthly in some cases, such as SII or the monthly refund register.
  • Sending the invoice record does not file modelo 303.

Operation date, not payment date

VAT on an invoice you issue belongs to the period of the operation date, not the period when you are paid. Special regimes such as cash accounting (criterio de caja) are the exception. An invoice dated in the next quarter does not fix this quarter’s modelo 303.

What Factura Fácil calculates

From the invoices and expenses you record, the app calculates modelo 303 and warns you on the calendar as the deadline approaches. You can generate the BOE file, ISO-8859-1 text, for Import on the Tax Agency form, or the ledger spreadsheet for Pre303. Without a certificate you can still generate that file or copy the figures. Filing needs a certificate or Cl@ve. Importing is not filing: Factura Fácil does not submit the return. The overview is modelo 303 and modelo 130.

Common questions

Is modelo 303 always quarterly?

On the general regime, most autónomos file it each quarter. It is monthly in some cases, such as SII or the monthly refund register.

Does the app file modelo 303?

No. It calculates the result and prepares the file to import, or lets you copy the figures. You submit it on the Tax Agency site, or your gestoría does.

Modelo 303 and modelo 130: what an autónomo files each quarter Invoicing software for autónomos Modelo 390: the annual VAT summary

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.