VAT return (form 303)
Autoliquidación del IVA (modelo 303)
The dates and amounts on this page apply until 2026-12-31; there may be a newer call or new rules. Check the official information.
What it is
Form 303 is the VAT self-assessment. It is used by taxpayers whose filing period is the calendar quarter (including the simplified scheme) and those whose period is the calendar month. Quarterly returns are filed from 1 to 20 April, July and October, and the fourth-quarter return from 1 to 30 January. It must be filed electronically: individuals not required to use an electronic certificate can do so with Cl@ve.
Official wording
Autoliquidaciones TRIMESTRALES: Del 1 al 20 del mes siguiente al período de liquidación (abril, julio, octubre).Official sources
- Where it applies
- All of Spain
Official information
Official sources
When
If you file VAT quarterly: 1 to 20 April, July and October, and 1 to 30 January for the fourth quarter. If monthly: 1 to 30 of the following month (January’s, until the last day of February).
Official wording
Autoliquidaciones TRIMESTRALES: Del 1 al 20 del mes siguiente al período de liquidación (abril, julio, octubre). La autoliquidación del cuarto trimestre se presentará del 1 al 30 de enero.Official sources
Steps
Step 1: Have Cl@ve or a certificate
Form 303 is filed online. Individuals not required to use a certificate can use Cl@ve; SA and SL companies, and those who file monthly, need an electronic certificate.
Official wording
Las PERSONAS FÍSICAS, no obligadas a utilizar certificado electrónico, podrán presentar sus declaraciones mediante la utilización de Cl@ve.
Official sources
Step 2: Fill in and file form 303
It is filed by those who file quarterly, including those in the simplified VAT scheme, and those who file monthly. It is filed on the Tax Agency e-office, within each period’s deadline.
Official wording
Aquellos sujetos pasivos cuyo período de liquidación coincida con el trimestre natural, incluidas las personas o entidades que apliquen el Régimen especial simplificado
Official sources
FAQ
And the annual summary (390)?
If you must file the 390, the deadline for the fourth-quarter 303 is likewise 1 to 30 January.
Official wording
En los casos en que deba presentarse la declaración resumen anual modelo 390, el plazo de presentación será del 1 al 30 de enero.Official sources
Related procedures
Terms used on this page
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