Modelo 303 is the quarterly IVA self-assessment. At the top goes the IVA you charged your clients, in the middle the IVA you paid on expenses, and at the bottom the difference. This guide explains every box a typical autónomo uses. It is information to understand your draft, not a filing: review it with your advisor.
| Box | Contents | Block |
|---|---|---|
| 01 / 02 / 03 | Base, rate and quota at 4% | Output IVA |
| 04 / 05 / 06 | Base, rate and quota at 10% | Output IVA |
| 07 / 08 / 09 | Base, rate and quota at 21% | Output IVA |
| 10 / 11 | Intra-EU acquisitions: base and quota | Output IVA |
| 12 / 13 | Reverse charge: base and quota | Output IVA |
| 28 / 29 | Domestic current operations: base and quota | Input IVA |
| 30 / 31 | Domestic capital goods: base and quota | Input IVA |
| 36 / 37 | Intra-EU acquisitions: base and quota | Input IVA |
| 45 | Total to deduct | Input IVA |
| 46 | General regime result | Result |
| 64 | Sum of results | Result |
| 67 | Credits from previous periods | Result |
| 69 | Result | Result |
| 71 | Result of the return | Result |
Three figures for each IVA rate (4%, 10% and 21%): the base of your sales, the base of your deductible purchases and the matching quota. If you bought from suppliers in another EU country, the base of those purchases too. And if last quarter came out as a credit, that amount.
This is the block for your sales under the general regime. It runs in three rows, one per rate. In each row the first box is the taxable base, the second the rate and the third the quota. Boxes 01, 02 and 03 are the 4% row; 04, 05 and 06 the 10% row; 07, 08 and 09 the 21% row. A frequent mistake is putting a 21% sale in the 4% row because it is the first empty one.
If you buy a service or a good from a company in another EU country using their intra-EU VAT number, the invoice arrives without IVA. You self-assess it: the base goes in box 10 and the quota at the Spanish rate in box 11. That same IVA is deducted further down, so the net effect is usually zero.
The same mechanism for reverse-charge operations that are not intra-EU, for instance certain purchases from suppliers outside the EU or in specific sectors. Base in 12, quota in 13.
Here go your deductible expenses from Spanish suppliers. Box 28 is the sum of the bases, box 29 the sum of the quotas. If an expense is only 50% deductible, like a car, half its base and half its quota go in. Capital goods (an expensive computer, furniture) have their own boxes, 30 and 31.
The counterpart of boxes 10 and 11. Intra-EU acquisition bases go in 36 and the quotas in 37. If everything is deductible, box 37 equals box 11.
Box 45 adds up every deductible quota (29, 31, 33, 35, 37 and the rest of the block). Box 46 is total output IVA minus box 45. Positive means you charged more IVA than you paid. Negative means the opposite.
Box 64 sums the results of the regimes you use (for most people only the general one, so it equals 46). In box 67 you subtract credits from previous periods, that is what came out negative in past quarters and you have not recovered. Box 69 is the result after that offset. Box 71 is the result of the return: positive means you pay; negative means you carry it to the next quarter or request a refund in the fourth.
Fider goes through the transactions in your freelance wallet, groups them by IVA rate and deductible percentage, and fills a draft with these boxes. It is a draft to review, not a filing. Fider is not connected to the AEAT and files nothing on your behalf.
Output IVA is what you charge clients on your invoices. Input IVA is what you pay on business expenses. The 303 subtracts one from the other and the result is what you pay or carry forward.
It becomes a credit: you carry it to box 67 of the next quarter. In the fourth quarter you can request a refund instead.
The base in box 10 and the self-assessed quota in box 11. That same IVA is deducted in boxes 36 and 37.
You enter half the base and half the quota in boxes 28 and 29. The other 50% does not appear on the form.
No. Fider computes a box-by-box draft from your transactions for you to review with your advisor. Filing happens on the AEAT website.
From the 1st to the 20th of April, July and October for the first three quarters, and from the 1st to the 30th of January for the fourth.
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