What is Form 303?

Form 303 is the document used by self-employed workers and companies to pay the Tax Agency the VAT collected through the invoices they have issued. It is presented in quarterly statements, and at the end of the year, alongside the fourth quarter, it must be accompanied by an annual summary (Form 390).

Who must file Form 303?

Depending on the nature of the economic activity carried out by a professional or businessman, the law regulates whether it is an activity that is exempt or subject to VAT. All those who carry out an activity subject to the tax must complete and send Form 303 to the Tax Agency.

• Exempt activities: These do not carry VAT because they are considered to provide a benefit to society (e.g., healthcare or training activities).
• Subject activities: If the activity does not fulfil a social purpose, a certain VAT percentage will be added to the price of the products or services offered.

Form 303 is used when both the General Tax Regime and the Simplified Tax Regime are applied. This information can be consulted in your Tax Agency registration (Form 037 or 036).

Exemptions: The following taxpayers do not have to file this form: those under the Recargo de Equivalencia (Equivalence Surcharge) Regime and the Special Regime for Agriculture, Livestock, and Fishing.

Note: Whatever the result of the declaration (to be returned, to be deposited, to be offset, or without activity), it is mandatory to present this quarterly declaration.

Ways of filing Form 303

The presentation is entirely digital. Depending on your legal structure, you can file it:

• Using Cl@ve PIN or DNI-e: Available for self-employed individuals (natural persons).
• Through an Electronic Certificate: Mandatory for entities with the legal form of SA and SL, as well as those registered in the Monthly Return Register (REDEME), Public Administrations, and Large Companies.

When must Form 303 be submitted?

Form 303 for VAT self-assessment must be completed on a monthly or quarterly basis, depending on what has been communicated in form 036/037.

Monthly Filing: The presentation period goes from the 1st to the 30th of the month following the settlement period (or until the last day of February for the January self-assessment).

Quarterly Filing: Form 303 must be presented and deposited within the first 20 calendar days of April, July, and October.

• First quarter: April 1 to 20
• Second quarter: July 1 to 20
• Third quarter: October 1 to 20
• Fourth quarter: January 1 to 30 of the following year.

You can do it yourself, but it is always highly recommended to have our support. It is always best to leave tax issues in the hands of specialists!

⚠️ IMPORTANT NOTICE / DISCLAIMER: > The downloadable PDF of Form 303 provided on this page is an older version and is no longer valid for official submission. The Spanish Tax Agency (AEAT) has eliminated paper filings for this tax; Form 303 must now be completed and submitted exclusively online through their Electronic Headquarters. We provide this outdated PDF solely for informational purposes and as a visual reference of the data required.