The surcharge on your supplier’s invoice
If you are on the equivalence surcharge, the supplier charges you VAT and, on top, the surcharge. In mainland Spain and the Balearics the percentages follow the VAT rate. You do not deduct that VAT.
Mainland and Balearic percentages
With 21% VAT, the surcharge is 5.2%. With 10%, it is 1.4%. With 4%, it is 0.5%. Foral territories do not use these percentages. On the supplier’s invoice you see the VAT amount and the surcharge amount. You deduct neither of them on your modelo 303.
- 21% VAT: 5.2% surcharge.
- 10%: 1.4% surcharge.
- 4%: 0.5% surcharge.
If every activity is in this regime
If every activity of yours is on the equivalence surcharge, the app does not remind you of modelo 303 or modelo 390. If only part of the activity is, do not drop those forms because of this page. Factura Fácil does not deduct that VAT. It does not file modelo 303.
Common questions
Can I deduct the VAT my supplier charges under the surcharge?
No. On the equivalence surcharge you do not deduct that VAT. The supplier charges VAT plus the mainland and Balearic surcharge.
Do these percentages apply in the Basque Country or Navarre?
No. 5.2%, 1.4% and 0.5% are for mainland Spain and the Balearics. Foral territories do not use these percentages.
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.