nokfiForm 303: Spain’s quarterly VAT return
Form 303 (modelo 303) is the return in which freelancers and companies in Spain settle the VAT on their invoices every quarter. Here is how it works and how to know what you will pay.
Updated October 2026
Who files it
Every freelancer and company with VAT-able activity, even with no invoices in the quarter (then it is filed as a nil return). Exempt activities such as healthcare or regulated education, and retailers under the equivalence surcharge, do not file it.
How it is calculated
Result = output VAT (charged on your invoices) − input VAT (paid on your business expenses).
Example: in the quarter you invoice €10,000 net at 21 % (€2,100 of VAT) and have €3,000 of expenses with 21 % VAT (€630). You pay €2,100 − €630 = €1,470.
If the result is negative
If you paid more VAT than you charged, you carry it forward to the following quarters and, in the last quarter of the year, you can ask for a refund.
Deadlines
Q1: 1-20 April. Q2: 1-20 July. Q3: 1-20 October. Q4: 1-30 January of the following year, together with the annual summary (form 390).
Common mistakes
- Deducting VAT on an expense without a full invoice (a till receipt is not enough, unless it is a simplified invoice with your NIF).
- Deducting personal or mixed-use expenses without justification.
- Spending the VAT you collect: it is not yours, you only hold it for the tax office.
Estimate for the general regime (mainland Spain and the Balearic Islands). It does not replace professional advice.
Frequently asked questions
Do I file form 303 if I invoiced nothing?
Yes, as long as you are registered for a VAT-able activity. It is filed with a nil result or with the VAT on your expenses to carry forward.
Which VAT can I deduct?
VAT on expenses needed for your business, with an invoice in your name, recorded in your purchase ledger.
Can I pay by direct debit?
Yes, if you file before the 15th of the filing month (25 January for the fourth quarter).