Form 303 is the form used by self-employed workers and SMEs in Spain to declare and pay Value Added Tax (VAT). It must be filed by anyone who carries out activities subject to this tax, and it must be completed correctly to avoid penalties. Below is a step-by-step guide to filing form 303, in accordance with the regulations in force in 2025.
What is form 303 and who must file it?
Form 303 is a periodic self-assessment of VAT that must be filed by:
- Self-employed workers and professionals who carry out economic activities subject to VAT.
- Companies and corporations (SL, SA, etc.) operating in Spain.
- Property lessors and property developers.
Those who carry out exempt activities, such as certain training, health, art and financial insurance services, are exempt from filing it.
Deadlines for filing Form 303 in 2025
Form 303 must be submitted quarterly or monthly, depending on the taxpayer’s volume of transactions:
Quarterly return
- 1st quarter: from 1 to 22 April.
- 2nd quarter: from 1 to 22 July.
- 3rd quarter: from 1 to 21 October.
- 4th quarter: from 1 to 30 January of the following year.
Note: If you opt for direct debit, the deadline is five days before the filing deadline.
Monthly return
Mandatory for large companies and those registered in the Monthly Refund Register (REDEME). It must be filed within the first 30 days of the month following the settlement period.
Step-by-step guide to filing form 303
- Access the AEAT’s Electronic Office
Go to the Electronic Office of the Tax Agency.
- Identification
Select the identification method:
- Digital certificate or electronic ID.
- Cl@ve PIN.
Note: From January 2023, form 303 can only be submitted electronically.
- Fill in the form
Complete the following sections:
- a) Identification and accrual
- Financial year: Tax year (2025).
- Period: Corresponding quarter or month (1Q, 2Q, 3Q, 4Q or 01, 02, etc.).
- b) Settlement
- VAT accrued: Includes transactions subject to and not exempt from tax for which VAT has been charged.
- Deductible VAT: Record the amounts paid on purchases and expenses related to the activity.
- c) Result
Calculate the difference between the VAT accrued and the deductible VAT:
- To be paid: If the accrued VAT exceeds the deductible VAT.
- To be offset: If the deductible VAT is higher.
- Zero result: If both amounts are equal.
- Submission and payment
Once the form has been completed:
- Submit the return electronically.
- If the result is payable:
- Direct debit: Available up to five days before the deadline.
- Payment with NRC: Make the payment at your bank and obtain the Full Reference Number (NRC) to complete the submission.
- If the result is to be offset: Tick the appropriate box to apply the balance to future returns.
Tips to avoid common mistakes
- Check all invoices: Make sure you include all invoices issued and received during the period.
- Check VAT rates: Apply the correct rates (21%, 10%, 4%).
- Check identification details: Tax ID number, name or company name, and period declared.
- Use management software: Using tools adapted for invoicing and tax management simplifies the completion and submission of form 303, and also allows for more accurate and organised control of the Invoice Register.
Do you need professional help with form 303?
Submitting form 303 correctly can mean the difference between efficient tax management and possible penalties for errors or omissions. At Gutiérrez Pujadas & Partners, we have a team specialising in tax and accounting services for self-employed workers, who will accompany you every step of the way: from reviewing your invoices to filing the form electronically with the Tax Agency.
👉 Avoid complications and gain peace of mind by leaving this obligation in the hands of experts. Find out about our tax and accounting services for self-employed workers and SMEs and request an initial consultation.