Quarterly VAT in Spain (model 303): deadlines and common mistakes

Spain's quarterly VAT return, model 303, is generally filed from the 1st to the 20th of April, July and October for the first three quarters, and from 1 to 30 January for the fourth. That is what the Spanish Tax Agency's (AEAT) practical VAT manual says. When the last day falls on a non-working day, and Saturday counts as one, the deadline moves to the next working day.

Why it matters

Model 303 is the self-assessment where you report the VAT you charged on your invoices and the VAT you paid on purchases and expenses. The difference is what you pay, carry forward to offset in later quarters, or ask to have refunded. A missed date or a slip puts you in late-filing territory, and that has a financial cost.

Article 27 of the General Tax Law (Ley General Tributaria) covers the surcharges for filing a self-assessment late when the tax authority has not asked for it first. The amount depends on how late you are and on the facts of the case, so check the current text or ask a professional before working it out yourself.

Filing calendar

• First quarter: 1 to 20 April.
• Second quarter: 1 to 20 July.
• Third quarter: 1 to 20 October.
• Fourth quarter: 1 to 30 January of the following year. The annual summary (model 390), where it applies, is filed in the same window.

The third-quarter 2026 window closed on 20 October. If you have not filed yet, you are in late-filing territory and it is worth doing so as soon as possible. For the fourth quarter of 2026, 30 January 2027 is a Saturday. Applying the rule on non-working days, the last day would be Monday 1 February 2027. Check the official AEAT calendar before leaving it to the final day.

Some taxpayers have a monthly filing period instead of a quarterly one. If you are not sure which applies to you, look at your census registration or ask before the first deadline passes.

Steps before you file

1. Confirm your filing period and which quarter you are declaring.
2. Gather the issued and received invoices for the period and check that your VAT books match them.
3. Make sure each invoice sits in the right period and that the VAT amounts are split by rate.
4. Check whether you carry forward amounts to offset from earlier quarters and enter them in the right box.
5. Work out the result: payable, to offset or refundable. If there was no activity, check whether you still need to file.
6. File through the AEAT online office using an accepted identification method. If you pay by direct debit, look up the specific deadline for that payment method.
7. Keep the filing receipt and, if you paid, the payment receipt.

Common mistakes

• Assuming the fourth-quarter window ends on 20 January, when it runs to the 30th.
• Putting invoices in a quarter they do not belong to, for example because they arrived late.
• Forgetting amounts still to be offset from earlier periods.
• Filing the 303 and overlooking other returns, which have their own deadlines.
• Leaving it to the last day, when the online office tends to be busiest.

When to talk to a professional

Ask for help if you have transactions with other countries, apply the pro rata rule, have filed late, or have received a notice from the tax authority. In those cases the outcome depends on details a general guide cannot cover. You can see how we work on our tax and accounting services page.

See our tax and accounting services

Source: AEAT — Manual práctico IVA 2024: plazos de presentación · BOE — Ley 58/2003, General Tributaria. Last reviewed: 30 October 2026.