Enter the net amounts of the invoices you issued and the VAT amount on the invoices you received. Sales figures are the amounts before VAT; input VAT is the tax itself, not the net amount.
If you want it collected by direct debit, your deadline is shorter: you must file by 15 April 2026. Filing after that date is still valid, but direct debit is no longer available and you will have to pay another way.
The reduced and super-reduced rates, and the purchases where you charge yourself the VAT: intra-EU acquisitions and other reverse-charge cases. With full deduction that amount cancels itself out, because it appears as output tax and as input tax at the same time.
Capital goods go in their own box. The partial-exemption percentage applies only if you have exempt activity: it is the share of input VAT you may deduct, and the law always rounds it up.
| Output VAT at 21 %box 9 | €2,520.00 |
| Total output VATbox 27 | €2,520.00 |
| Input VAT on ordinary domestic purchasesbox 29 | €900.00 |
| Total deductiblebox 45 | €900.00 |
| Result under the general regimebox 46 | €1,620.00 |
| Result of the returnbox 71 | €1,620.00 |
Educational estimate, not tax advice. It settles the general regime and does not cover the recargo de equivalencia, the simplified regime or the cash-basis scheme. The return itself is filed on the Agencia Tributaria's online office.
Spanish Quarterly VAT Return (Modelo 303) Calculator by Calculadora Capital