When is the 303 filed?

April, July and October 1st-20th, and by January 30th for the fourth quarter, plus the annual 390 summary in January. Our operating rule: move the charged VAT into a separate account the day each invoice is paid, and the 303 stops hurting.

Does every receipt deduct VAT?

No: you need a full invoice in your name and a business purpose. Simplified receipts without your details do not deduct, and items like meals or vehicles carry their own limits. The expense base here should be genuinely deductible invoices, not everything spent.

I invoice from the Canary Islands: what changes?

Your tax is the IGIC at the 7% general rate, filed with the Canary Islands tax agency on its own forms rather than the state 303. The charged-minus-borne mechanics are identical, which is why this calculator still works: just select the Canaries.

Spain

Spain quarterly VAT calculator (modelo 303)

The 303 math without a spreadsheet: what you charged on invoices minus what you bore on expenses, with your region's rate prefilled. Positive means you pay it in; negative carries forward.

Your quarter

Region

Invoiced base this quarter

€

Sum of the taxable bases on the invoices you issued.

Rate charged (IVA)

Sum of the taxable bases on the invoices you issued.

Deductible expense base

€

Sum of bases on deductible, properly invoiced expenses.

Average rate borne

If your expenses mix rates, use a rough average.

Quarter result

To pay in€1,890

Charged: €2,520
Borne: -€630

Estimate

workingfigures.com/spain/iva-trimestral

The formula

Result = charged − borne. Charged = invoiced base × your region's rate (VAT 21%, IGIC 7%, IPSI 4% services). Borne = deductible expense base × average rate. Positive is paid with modelo 303 (420 in the Canaries); negative offsets future quarters.

What this assumes

General regime with full deduction, regional general rates verified 2026-08, and none of the special regimes (equivalence surcharge, margin schemes, cash accounting). The Canaries file IGIC with the ATC on its own forms, not with the AEAT.

FAQ

When is the 303 filed?: April, July and October 1st-20th, and by January 30th for the fourth quarter, plus the annual 390 summary in January. Our operating rule: move the charged VAT into a separate account the day each invoice is paid, and the 303 stops hurting.
Does every receipt deduct VAT?: No: you need a full invoice in your name and a business purpose. Simplified receipts without your details do not deduct, and items like meals or vehicles carry their own limits. The expense base here should be genuinely deductible invoices, not everything spent.
I invoice from the Canary Islands: what changes?: Your tax is the IGIC at the 7% general rate, filed with the Canary Islands tax agency on its own forms rather than the state 303. The charged-minus-borne mechanics are identical, which is why this calculator still works: just select the Canaries.