Spanish quarterly VAT calculator (form 303)
Enter the taxable bases of your income and expenses for the quarter and instantly get the output VAT, the deductible input VAT and the result: payable or carried forward.
Income for the quarter
Expenses for the quarter
Result for the quarter
- Output VAT
- 1260,00 €
- Deductible input VAT
- 315,00 €
- Amount payable
- 945,00 €
How it is calculated
Form 303 compares the VAT you charge your clients (output VAT) with the VAT you pay your suppliers and can deduct (deductible input VAT). If the difference is positive, it is paid to the tax agency; if negative, it is carried forward to the next quarters or refunded at year end.
Spain has several VAT rates: the standard 21 %, the reduced 10 %, the super-reduced 4 % and exempt operations. Not all input VAT is deductible: it must relate to expenses tied to your activity and be backed by a full invoice; in some cases only a percentage is allowed.
Frequently asked questions
What is form 303?
It is the quarterly VAT self-assessment filed by freelancers and companies in Spain: it declares the output VAT on your sales and the input VAT on your purchases, and settles the difference with the tax agency.
When is form 303 filed?
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. If the last day falls on a weekend or public holiday, the deadline moves to the next working day.
Which VAT can I deduct?
Only VAT borne on expenses tied to your activity and backed by a full invoice. Some expenses are only partially deductible (for example, 50 % for mixed-use vehicles) and others are not deductible at all.
Aurio calculates this for you from your transactions and invoices
Import your statements or add your invoices and keep your quarterly VAT, estimated form 130 and depreciation always up to date. Informative, private and with your data encrypted.
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Indicative, informational calculations: they are not tax advice and Aurio never files anything with the Spanish Tax Agency (AEAT). Check amounts and deadlines against current regulations or with your advisor.