Spain · Modelo 303 (IVA)
Spanish IVA Return (Modelo 303) — computed from your books
HelloBooks reads your facturas emitidas and facturas recibidas, classifies each line by IVA rate (21% general, 10% reducido, 4% superreducido, 0% exento/no sujeto), and fills in the key Modelo 303 boxes. You review the figures, then submit via Agencia Tributaria (AEAT) Sede Electrónica or hand them to your asesor fiscal.
Modelo 303 boxes HelloBooks computes
| Box | Label | What it includes |
|---|---|---|
| Box 1 | Base imponible al tipo general (21%) | Net value of taxable supplies subject to the standard 21% IVA rate |
| Box 2 | Cuota IVA devengado (21%) | Output IVA due at the standard 21% rate on domestic taxable supplies |
| Box 3 | Exportaciones y entregas intracomunitarias exentas | Zero-rated exports outside the EU and intra-EU supplies (entregas intracomunitarias) to VAT-registered buyers |
| Box 4 | Operaciones no sujetas o con inversión del sujeto pasivo | Out-of-scope supplies and transactions where the buyer accounts for IVA (inversión del sujeto pasivo / reverse charge) |
| Box 5 | Base imponible de las deducciones | Net value of purchases and expenses on which input IVA is recoverable |
| Box 6 | Cuota IVA deducible | Recoverable input IVA on domestic purchases, imports, and intra-EU acquisitions |
| Box 7 | Resultado de la liquidación | Box 2 minus Box 6 — net IVA due to AEAT (a ingresar) or credit to compensate / request refund (a compensar/devolver) |
Key facts — Spanish IVA
- • General rate (tipo general): 21%
- • Reduced rate (tipo reducido): 10% (passenger transport, hotel accommodation, restaurant meals — food consumed on premises, non-essential foodstuffs, live cultural events, new housing purchases)
- • Super-reduced rate (tipo superreducido): 4%(basic foodstuffs — bread, flour, cereals, milk, cheese, eggs, fruit & vegetables; books, newspapers and magazines; medicines for human use; vehicles for disabled persons; prostheses)
- • Zero-rated: exports outside the EU, intra-EU dispatches to VAT-registered buyers
- • Exempt (exento): financial services, insurance, healthcare, education, residential rentals
- • Inversión del sujeto pasivo (reverse charge): construction services, certain goods (scrap metal, gold), real estate where seller has opted to tax
- • Filing frequency: quarterly for most businesses (last 20 days of April, July, October, January). Monthly settlement applies on three independent triggers: volume of operations in the prior calendar year above €6,010,121.04 (gran empresa), registration in REDEME — the monthly-refund register, open to businesses of any size on application — or the grupo de entidades regime (whose members file Modelo 322 rather than 303). Each of the three also brings the business into SII
- • SII (Suministro Inmediato de Información): businesses on monthly settlement must report each invoice electronically to AEAT within four days — counted excluding Saturdays, Sundays and national holidays — of issue, or of accounting registration for invoices received, and in any event before the 16th of the month following the settlement period
- • Annual summary: Modelo 390 must be filed by 30 January for the prior year
- • Portal: Agencia Tributaria (AEAT) (agenciatributaria.gob.es) — Sede Electrónica; certificate or Cl@ve required for electronic filing