Modelo 303 Calculator
Calculate your quarterly VAT return (Modelo 303). Enter your sales and purchases by VAT rate to get the amount to pay or compensate.
Sales (output)
Purchases (input)
Enter your sales or purchases
Disclaimer: This calculator is provided for informational purposes only. Holded is not responsible for any inaccuracies, errors, or outdated data in the calculations. Results should not be considered financial or tax advice. Always consult a qualified professional for decisions based on these calculations.
Frequently asked questions about Modelo 303
The Modelo 303 is the quarterly VAT return that businesses and freelancers in Spain must file. It reports the difference between output VAT (charged on sales) and input VAT (paid on purchases). If output exceeds input, you pay the difference. If input exceeds output, you can compensate in the next quarter or request a refund in Q4.
Q1: April 20, Q2: July 20, Q3: October 20, Q4: January 30 of the following year. Electronic filing through AEAT's Sede Electronica is mandatory for most businesses.
Generally, negative results can only be compensated in future quarters. However, you can request a refund in the Q4 filing (January 30 deadline). Monthly refund requests are possible if you are registered in the Monthly VAT Refund Registry (REDEME).
