VAT returns in Spain 2026
VAT returns in Spain are primarily based on the Modelo 303 form, but depending on the transaction, may also include the Modelo 349, the annual Modelo 390, SII reporting and information obligations.
If a company has a Spanish VAT number, a valid invoice alone doesn't close the period. Sales, purchases, ITC, services, imports, and corrections must be assigned to the appropriate fields, reconciled between forms, and submitted on time.
If you need ongoing settlement support, check out our VAT returns abroad. If your company doesn't yet have the correct number, use our VAT registration abroad.
VAT returns in Spain in brief
Not every taxpayer submits all the forms. The set of obligations depends on the tax period, EU transactions, SII status, and any exemptions from annual reporting.
Main VAT declaration
Modelo 303 shows output VAT, input VAT, selected EU and import transactions, corrections and the result: payment, compensation, refund or zero.
EU information
Modelo 349 reports specific intra-Community transactions according to the VAT numbers of the contractors. It does not replace the reporting of these transactions in Modelo 303.
Annual summary
Modelo 390 summarizes the year, but some taxpayers are exempt from this requirement. In such cases, the annual data may be included in the final Modelo 303.
Records are kept almost up to date
SII enables the transfer of invoice register data to AEAT within short deadlines. It does not replace Modelo 303.
Collect data
Invoices, corrections, import, warehouse, transport and VAT numbers of contractors.
Assign transactions
Determine the rate, place of taxation, reverse charge and right of deduction.
Fill out 303
Reconcile bases, VAT payable, deductions, imports and period result.
Check the reports
Assess 349, 390, 347, SII and other obligations appropriate to your business model.
Send and pay
Keep your AEAT receipt and proof of payment or transfer of the excess.
The most important principle of UX and control
The same transaction can affect multiple reports. The WNT or EU B2B service must be consistent across the records, Modelo 303, and Modelo 349, and the taxpayer must also reconcile the data submitted on an ongoing basis in the SII.
Who files VAT returns in Spain?
The Modelo 303 is filed by entities subject to Spanish VAT obligations. This also applies to foreign companies with a VAT number in Spain, even if they do not have an office or employees there.
The obligation can also exist without sale
- the company remains registered for VAT,
- only purchases or input VAT occurred,
- you need to settle the WNT, import of services or other reverse charge,
- a corrective invoice for the current period has appeared,
- the company transfers the excess VAT or awaits a refund.
This guide starts after registration
We won't discuss in detail here when a foreign company must obtain a Tax Identification Number (NIF) or enter the Tax Identification Number (ROI). This step is described in the VAT registration guide for Spain.
Here we answer another question: what forms and records must be kept when a reporting obligation already exists.
| Situation | The most common obligation | What to check additionally |
|---|---|---|
| Registered VAT payer | Modelo 303 monthly or quarterly. | 349, 390, 347, SII, import, OSS/IOSS and Intrastat depending on the transaction. |
| Transactions within the EU | Modelo 303 and, when conditions are met, Modelo 349. | Active ROI/VIES status and compliance of contractors' VAT numbers. |
| Taxpayer covered by SII | Transferring data registers and still Modelo 303. | Possible exemption from 347 and 390 if conditions are met. |
Modelo 303 dates: monthly or quarterly
The AEAT distinguishes between quarterly and monthly settlements. When paying by direct debit, the technical payment deadline may be earlier than the final declaration submission deadline.
Until day 20
Quarterly declarations are generally filed from 1 to 20 April, July and October.
Until January 30th
For the fourth quarter, the deadline is generally from January 1 to January 30 of the following year.
Until the 30th day
Monthly settlements are submitted from the 1st to the 30th day of the following month, and for January by the last day of February.
| Period | Basic term | Practical note |
|---|---|---|
| 1st quarter | April 1–20 | March data must be ready in advance if payment is to be collected automatically. |
| 2nd quarter | July 1–20 | Check the AEAT calendar and holidays for a specific year. |
| 3rd quarter | October 1–20 | Reconcile EU transactions also with Modelo 349. |
| 4th quarter | January 1–30 | You may also need yearly information or Modelo 390. |
| Monthly period | 1–30 of the following month | For January, the deadline runs until the last day of February. |
The form deadline and payment deadline must be scheduled together
The result of "a ingresar" requires not only the sending of the Modelo 303, but also the successful selection and execution of the payment method.
Zero declaration: "resultado cero" a "sin actividad"
Both results may appear to be zero, but they describe different situations. The selection should reflect the data from the records and actual activity during the period.
The settlement gives exactly zero
There may be reported transactions during the period, but the final result of the declaration is zero. This does not automatically indicate a lack of activity.
Lack of activity as defined in the declaration
The AEAT links this status with the lack of VAT due and the lack of the right to deduct input VAT in a given period.
Before you mark "sin actividad"
Check purchases, credit notes, ITC, service imports, goods imports, advance payments, and transfers of your own goods. A lack of local sales doesn't always mean inactivity for the Modelo 303.
How do you file VAT returns in Spain?
The Modelo 303 is submitted electronically through the AEAT system. The authentication method depends on the taxpayer type and the form; in practice, methods such as an electronic certificate are used, and where available, other identification methods are also used.
Access and Power of Attorney
Determine who signs the declaration and whether they have a valid certificate and the appropriate authorization to act before the AEAT.
Form data
Enter or import data, check system messages, bank account and declaration result.
Shipping confirmation
Please retain the reference number, PDF copy, and submission status. The completed form itself does not constitute proof of shipment.
Official manual
Current deadlines, presentation methods, and field descriptions can be found in the Modelo 303 manual for 2026.Before sending, it is worth comparing your accounting software settings with it.
Modelo 303: what does the VAT declaration show?
Modelo 303 collects both output and input VAT for the period. It includes not only local sales with Spanish VAT, but also selected purchases accounted for by the taxpayer, imports, and information fields for transactions without Spanish VAT.
VAT due
Bases at rates of 0%, 4%, 10% and 21%, ITC, import of services and other operations settled by the buyer.
VAT charged
Deductions for domestic purchases, imports, intra-Community acquisitions and other categories, if the conditions for the right to deduction are met.
Period result
Amount to be paid, to be compensated, to be refunded, zero result or declaration of no activity.
One transaction can appear twice
For intra-Community acquisitions (ICAs) or the import of services, a taxpayer can report output VAT and, if they have the full right to deduct, input VAT in parallel. The economic result may be neutral, but reporting is still mandatory.
Information fields are not "optional"
IDT, exports and transactions outside the scope of a Spanish IVA may not create VAT payable but still require proper information and documentation.
Modelo 303 field by field: practical map
Field numbering can be easy to confuse, especially when your accounting software uses its own names. The map below illustrates the main areas of the 2026 form, but it doesn't replace analysis of the specific transaction.
Domestic sales by rates
| Flap | Meaning |
|---|---|
| 150–152 | Base, rate and VAT for sales taxed at 0%. |
| 01–03 | Base, rate and VAT for the 4% rate. |
| 04–06 | Base, rate and VAT for the 10% rate. |
| 07–09 | Base, rate and VAT for the 21% rate. |
Acquisitions and corrections of VAT due
| Flap | Meaning |
|---|---|
| 10–11 | Intra-Community acquisitions of goods and services recorded on the output VAT side. |
| 12–13 | Other operations covered by the reverse charge on the buyer's side. |
| 14–15 | Changes in the tax base and VAT; decreasing values are shown with a minus sign. |
VAT charged for deduction
| Flap | Meaning |
|---|---|
| from 28 | Categories of VAT charged on current purchases, capital goods, imports, intra-Community acquisitions and corrections to deductions. |
| various fields | The deduction depends on the type of purchase and the document. It's not enough to enter the entire amount in one summary box. |
Field 77: Deferred import VAT
Field 77 is used to report import VAT settled in the declaration under the deferred payment system. Amounts are reported for the period in which the taxpayer received the customs settlement.
Field 77 is not a VAT deduction field. Any deduction is reported separately, in the appropriate section of the input VAT.
| Transaction | Shot | Control documents |
|---|---|---|
| WDT | Modelo 303 and usually Modelo 349 information fields. | EU VAT number, invoice, transport proof and warehouse documents. |
| Export | Information field for export and matched transactions. | Customs document and export confirmation. |
| Operations outside the IVA | Appropriate information field, depending on the type and place of provision. | Contract, invoice, contractor status and justification for the place of taxation. |
Deferred import: AEAT check
The AEAT explains that the amounts of import tax with deferral are entered in Modelo 303/322 in field 77. It is worth reconciling the data with the AEAT information on the deferral of import VAT and customs documents.
What results can a VAT declaration have?
The final status determines whether to make a payment, transfer an excess, or request a refund. It should correspond to the tax period and the taxpayer's eligibility.
To be paid
A positive declaration result that must be paid using a selected and successfully implemented method.
To compensate
Negative result carried forward to settlement with VAT due in subsequent periods.
Refund application
As a rule, it is available in the last period of the year, and outside of it, among others, for taxpayers in the monthly return register if they meet the conditions.
Zero result
The settlement contains data, but the final result is exactly zero.
No activity
During the period, neither output VAT nor the right to deduct input VAT arose.
Modelo 349: VAT-EU summary information
Modelo 349 reports specific intra-Community deliveries, purchases, and services by contractor. Data should match Modelo 303, invoices, and VAT number status in ROI/VIES.
When can a report be monthly or quarterly?
The basic reporting period is one month. Quarterly reporting is possible after meeting the transaction value requirement for the current and four previous quarters. Exceeding the limit during the quarter may change the reporting period.
Due dates generally fall within the first 20 days after the period, with separate rules for July and the end of the year, among others.
Is there a zero folding Modelo 349?
If there were no reportable transactions in a given period, a zero Modelo 349 is generally not filed. This does not exempt you from Modelo 303.
| Element | What to agree on | A common mistake |
|---|---|---|
| VAT number | Country and contractor number active for EU transactions. | Using a national number or an inactive number in VIES. |
| Operation code | Type of delivery, purchase, service or triangular transaction. | Correct amount under incorrect code. |
| Period value | Amounts from invoices and corrections consistent with 303 and records. | Different timing of correction recognition in 303 and 349. |
ROI/VIES is a separate step
Modelo 349 is not used to activate a number for EU transactions. Information on identification and reporting obligations is published by AEAT in the ROI, VIES, and Modelo 349 sections.
Modelo 390 and Modelo 347: Similar Terms, Different Features
The Modelo 390 is an annual VAT summary. The Modelo 347 is a separate information declaration for specific transactions with third parties. Neither of these forms replaces the Modelo 303.
Annual VAT Summary
Generally, they are submitted by January 30 of the following year. Taxpayers covered by the SII and certain groups filing quarterly may be exempt from this obligation.
A taxpayer exempt from 390 may still be required to complete the annual information in the last Modelo 303.
Information about transactions with third parties
It is not a VAT declaration in the strict sense. The obligation depends on the scope of the operation, exceptions, and whether the data is already reported in the SII. Therefore, 347 should not be automatically added to every taxpayer with a VAT number.
The year must match the periods
Before submitting your annual summary, reconcile the totals from your twelve monthly or four quarterly returns with the corrections and SII data. Discrepancies should not be "adjusted" solely on the annual form.
SII in Spain: VAT records almost up to date
SII involves electronically transmitting data from invoice registers to the AEAT. It is mandatory for taxpayers with a monthly settlement period, including entities in REDEME, large enterprises, and VAT groups; others can opt into the system voluntarily.
Basic term
For sales invoices, the deadline is generally counted from the date of issue, and for purchase invoices, from the date of entry in the accounting system.
Invoicing by the recipient or a third party
For sales invoices issued by the recipient or a third party, a longer deadline applies.
Additional border
The registers must be submitted before the statutory deadline in the following month, depending on the type of entry.
SII does not replace Modelo 303
Data submitted monthly must be reconciled with the periodic declaration. However, the SII may exempt eligible taxpayers from Modelo 347 and Modelo 390.
How do you count four days?
The AEAT indicates four natural days but excludes Saturdays, Sundays, and national public holidays when calculating these days. Detailed cases are described in the official SII Q&A.
What data and documents should I prepare for the declaration?
The form is the culmination of the process. Its quality depends on complete records and evidence justifying the rate, settlement date, and VAT deduction.
Sales and proofreading
- sales and simplified invoices,
- corrective invoices and refunds,
- advances, cash reports and platforms,
- division by rates and place of taxation.
Purchases and deductions
- purchase invoices,
- date of receipt and recording in the books,
- connection with taxable activities,
- limits and proportion of deduction.
EU and imports
- VAT numbers and VIES confirmations,
- evidence of IDT transport,
- customs documents and import settlements,
- warehouse data and own movements.
Reconciliation that saves corrections
Compare turnover and VAT with the general ledger, sales and purchase records, marketplace reports, customs clearance, and data submitted in the SII. Clarify any discrepancies before shipping.
How to correct Modelo 303?
In the current system, most errors in self-liquidation are corrected by submitting a corrective declaration ("autoliquidación rectificativa"). The correction should provide a correct picture of the entire period and the reason for the change.
Identify the period
Identify the invoice, transaction, field and declaration that the error applies to.
Check the document
Verify the corrective invoice, the moment of recognition and the legal basis for the change.
Recalculate the total
Reconcile VAT output, input, result and carried forward balances.
Improve reports
Assess the impact on Modelo 349, SII, 390 and records.
Send and settle
Keep the receipt and pay the difference with any additional charges, if any.
Correction to the detriment of the taxpayer
If the correct VAT payable is higher, corrections may result in additional fees and late fees. It's not worth waiting until the end of the year.
Correction in favor of the taxpayer
If the change reduces the liability or increases the surplus, the correction procedure and the method of settling the result must be correctly indicated.
VAT payment in Spain
Submitting the return and making payment are two separate events. The Modelo 303 payment must be linked to an available payment method, such as direct debit, NRC number, or another option made available by AEAT for a given taxpayer.
Direct debit
It requires appropriate calculation and usually action earlier than the last day for filing the declaration.
NRC
The reference number confirms payment by the cooperating institution. It must be linked to the appropriate declaration and period.
Transfer or other options
Availability depends on factors such as the bank and taxpayer profile. Payment instructions must be checked before the deadline.
Confirm two statuses
After shipment, verify receipt of the declaration by the AEAT and payment by the bank. One document does not replace the other.
What are the consequences of a late or incorrect declaration?
The consequences depend on the type of infringement, the outcome of the declaration, the length of the delay and whether the taxpayer corrected the error himself before the AEAT action.
Interest and surcharge
Late payments can result in additional charges. It's best to settle these amounts with the adjustment.
Formal sanctions
The risk also applies to information forms, zero declarations, SII and incorrect contractor data.
Return control
A refund application may trigger questions about invoices, customs documents, transport and the right to deduction.
The best response to a detected error
Secure your documents, count the impact on all forms, and submit a consistent correction. Fixing only the Modelo 303 may not be enough if the difference also occurs in the Modelo 349 or SII.
What to check before submitting a VAT return?
A short pre-shipment check reduces the risk of discrepancies between forms, records and payment.
Completeness of the period
Are all invoices, corrections, advance payments, sales reports, imports and inventory data present?
Tax rates and place of taxation
Are 21%, 10%, 4%, 0%, reverse charge and non-IVA operations separated correctly?
VAT charged
Does each deducted amount have an invoice or customs document and meet the conditions for deduction?
303, 349 and SII
Do VAT numbers, values, dates and transaction codes tell the same story?
Result and payment
Have you correctly selected payment, offset, refund, zero or no activity?
Proof of shipment
Have you saved the AEAT confirmation, a copy of the declaration and proof of payment?
VAT returns in Spain 2026: what to remember?
Modelo 303 is a settlement center, but it doesn't operate in isolation. EU transactions, imports, annual reports, and SIIs form a system that AEAT can compare across sources.
The deadlines vary
Billing can be monthly or quarterly, and direct debit has its own prior technical limits.
Zero has two meanings
"Resultado cero" is not the same as "sin actividad." The choice must be based on the records of the period.
Consistency is key
Modelo 303, 349, SII, customs documents, invoices and books should confirm each other.
The simplest rule
First, determine the correct transaction entry, then the form field. The field number will not correct an incorrectly assessed rate, place of taxation, or deduction entitlement.
FAQ – VAT Declarations in Spain 2026
Frequently asked questions about Modelo 303, 349, 390, SII, corrections, zeros, import and VAT payment.
The Modelo 303 is a basic Spanish VAT return. It shows output VAT, input VAT, selected information fields, and the settlement result for the month or quarter.
For the first, second, and third quarters, the deadline is generally April 20, July, and October. For the fourth quarter, the deadline is generally January 30 of the following year.
Monthly settlements are generally submitted from the 1st to the 30th day of the following month, and the declaration for January is submitted by the last day of February.
A registered taxpayer may be required to submit a Modelo 303 even without sales. It's important to distinguish a zero result from inactivity and check purchases, adjustments, intra-Community acquisitions, imported services, and input VAT.
Modelo 349 is a summary report for specific intra-Community transactions. Data is reported by VAT numbers and transaction codes.
Generally, no. If there were no Modelo 349 reportable transactions during the period, a zero form is not submitted.
The Modelo 390 is submitted by taxpayers covered by the annual VAT summary, unless they benefit from an exemption, such as one related to the SII or a specific quarterly settlement method. An exemption may require annual data in the latest Modelo 303.
No. The SII is used to submit data from invoice registers on short notice, but the taxpayer still submits the periodic Modelo 303.
Field 77 is used to report import VAT settled in the declaration under the deferred payment system. It is not a deduction field; input VAT is reported separately.
Most errors are currently corrected through autoliquidación rectificativa. The correction should reflect the correct settlement of the entire period and take into account the impact on 349, SII, and records.
Available methods may include direct debit, NRC payment, or other AEAT options. You should check availability for your specific taxpayer and the earliest date for direct debit.
This text is for informational purposes only and does not replace individual tax analysis. When filing VAT returns in Spain, you should review your taxpayer status, tax period, transactions, forms 303, 349, 390, and 347, SII, imports, payments, corrections, and current AEAT instructions.
