What is Form 303?
Form 303 is the quarterly VAT (Impuesto sobre el Valor Añadido, IVA) return and payment. With this form, a self-employed person pays or recovers the difference between the VAT they have charged their clients (output VAT) and the VAT they have paid on their purchases and deductible expenses (input VAT).
Its legal basis is Law 37/1992 on Value Added Tax (LIVA). Filing takes place at the Tax Agency (AEAT) through its e-office.
How the result is calculated
The calculation is straightforward: from the VAT you have invoiced to your clients you subtract the VAT you have paid on your deductible expenses.
- +Positive result: you pay that amount to the AEAT.
- −Negative result (Q1-Q3): it is carried over to the next quarter. In Q4 you can request a refund.
Current VAT rates in Spain
The rates that apply in the Peninsula and the Balearic Islands are those set by articles 90 and 91 of Law 37/1992:
| Rate | % | Examples |
|---|---|---|
| General | 21% | Professional services, electronics, clothing, consulting |
| Reduced | 10% | Non-basic food, hospitality, passenger transport |
| Super-reduced | 4% | Bread, milk, eggs, fruit, books, medicines |
| Exempt / 0% | 0% | Exports, intra-EU supplies, activities under Art. 20 LIVA |
Source: Law 37/1992, LIVA, Arts. 90-91. In the Canary Islands the IGIC applies, not VAT.
Filing deadlines
Calendar for 2026:
1st quarter
January – March
By
2nd quarter
April – June
By
3rd quarter
July – September
By
4th quarter
October – December
By
Moved: 30 January falls on a Saturday.
If the last day falls on a Saturday, Sunday or national holiday, the deadline moves to the next working day.
Frequently asked questions
When is Form 303 filed?+
Form 303 is filed four times a year, once per quarter. For 2026: first quarter, by 20 April 2026; second, by 20 July 2026; third, by 20 October 2026; fourth, by 1 February 2027 (30 January falls on a Saturday). If the last day falls on a Saturday, Sunday or national holiday, the deadline moves to the next working day.
What are the current VAT rates in Spain?+
In the Peninsula and the Balearic Islands the rates are: general 21% (most goods and services), reduced 10% (non-basic food, hospitality, transport) and super-reduced 4% (basic food, books, medicines). In the Canary Islands the IGIC applies (7% general, 3% reduced, 0% zero rate), not VAT.
What happens if the result of Form 303 is negative?+
If deductible input VAT exceeds output VAT in the first, second or third quarter, the result is recorded as “to offset” against the following quarter. In the fourth quarter you can choose to request the refund directly from the AEAT or keep offsetting.
Which self-employed people are exempt from filing Form 303?+
Those who carry out only VAT-exempt activities under article 20 of Law 37/1992 (LIVA) are exempt: certain educational, health, care or financial services, among others. Self-employed people under the equivalence surcharge regime don’t file Form 303 either. If you carry out mixed activities, you must file it applying the pro-rata rule.
Can I deduct the VAT on my purchases and expenses?+
Yes, as long as the expense is linked to the business activity, you hold a proper invoice with the VAT itemised and the activity is not exempt. Mixed expenses (for example, a vehicle or a home used as an office) allow a partial deduction in the proportion of use that you can prove.
Official sources
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See plans and pricing →This guide is for guidance only and is not binding tax advice. Tax rules can change; always check the AEAT e-office or a qualified tax adviser for your specific situation. This is an informative translation: the Spanish version prevails.