Work out your modelo 303 for the quarter.
The modelo 303 is the VAT (IVA) return autónomos file with Hacienda, the Spanish tax office, every quarter. Enter your sales and expenses without VAT to see what you will owe, which box of the form each figure goes in, and your deadline.
Your modelo 303
To pay
You pay it to Hacienda when you file the 303. Deadline: 1 to 20 October.
- VAT charged
- €2,520.00
- VAT deductible
- €555.00
VAT due
- Sales at 21%Base €12,000.00 · Boxes 07, 08 and 09
- €2,520.00
- Total VAT dueBox 27
- €2,520.00
VAT deductible
- Current expensesBase €2,800.00 · Boxes 28 and 29
- €555.00
- Total to deductBox 45
- €555.00
Result
- General regime resultBox 46
- €1,965.00
- Return resultBox 71
- €1,965.00
For the general regime. Your advisors at Melso prepare the real 303 from your invoices and file it once you approve it in the app.
An estimate under 2026 rules. Your case may have details that change it, so check before you decide. Calculated in your browser: nothing you type is sent or stored.
How it is calculated.
The VAT you charge.
Each sale at its rate: the base times 21%, 10% or 4%. These go in boxes 01 to 09 and add up to box 27, the VAT due.
The VAT you deduct.
The VAT on your business expense invoices, issued in your name. It goes in boxes 28 and 29 and adds up to box 45. We treat everything as a current expense: capital goods go in boxes 30 and 31.
Reverse-charge purchases.
When you buy from a business in another EU country, you charge yourself the VAT (boxes 10 and 11) and deduct it back (36 and 37). A service from outside the EU goes in boxes 12 and 13 and is deducted with your expenses. If it is all deductible, the effect is zero. We work them out at 21%.
The result.
VAT charged minus VAT deducted (box 46), minus any credit left from earlier quarters (box 78). A positive result is paid; a negative one is carried forward, and in the fourth quarter you can claim it back.
Filing.
This is an estimate. With Melso, your advisors prepare the real 303 from your invoices and file it after you approve it in the app.
Would you rather Melso did it?
Your agent gathers invoices and expenses on WhatsApp, and your advisors prepare and file your taxes after you approve them in the app.
What people ask us most.
From the 1st to the 20th of April, July and October for the first three quarters, and from the 1st to the 30th of January for the fourth. If the last day is a public holiday or weekend, the deadline moves to the next working day.
The VAT on your business expenses, backed by a full invoice in your name. Not personal expenses, and not a till receipt without your details. You have four years to deduct it.
In the first three quarters you carry it forward to the next ones, for up to four years. In the fourth quarter you can either carry it forward or claim a refund of your whole balance.
Yes. If you are registered for VAT, you file a 303 every quarter even with no activity. Only people who make exempt sales alone are spared.
The VAT you charge yourself goes in boxes 10 and 11, and the same amount is deducted in boxes 36 and 37 (38 and 39 for capital goods). You also report them on the modelo 349, the EU sales and purchases list.
Leave the maths to your tax advisor.
Tell us about your situation. We confirm the scope before work starts.