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  5. Modelo 303 – What Goes into Each Box

Modelo 303 – What Goes into Each Box

Note:

To access the Spain Localization SuiteApp documentation in Spanish of Spain (español de España), see Spain Localization.

The current version of Modelo 303 report provided by the Spain Localization SuiteApp contains the following sections:

Note:

The Spain Localization SuiteApp currently only supports selected operations related to the General Regime section of the report. Fields excluded from this article are set to their default values. You can change these values according to your needs after uploading the report to the Spanish Tax Administration Agency online portal.

Identification

Box

Data Sourcing

Fiscal year

Refers to the year, which the period selected on the Country Tax Reports page belongs to.

Period

Refers to the quarter that you select in the required fields Start Period and End Period on the Country Tax Reports page.

NIF

Refers to the alphanumeric value under Tax Reg. Number table column header of the Tax Registrations subtab on the Subsidiary page.

Refers to the latest valid value in this field for the considered period.

Note:

If the number includes an ES prefix that matches the Country field value associated with it, this prefix is omitted from the report.

Surnames and forenames, or trade name

Refers to your company's legal name filled out in the Legal Name field on the Subsidiary page. If this field is not filled, the information is sourced from the Name field on the same page.

Taxpayer taxed exclusively under the general regime

This value is preset to YES.

Taxpayer registered in the record of monthly return (art. 30 RIVA)

These fields of the report are sourced from the values entered in respective fields on the Modelo 303 Configuration page.

For more information about configuring your Modelo 303 report, see Modelo 303 Report Configuration

Taxpayer who voluntarily opts for the SII

Taxpayer exempt from the annual summary VAT statement – Modelo 390

Taxpayer with an annual volume of transactions other than zero (Article 121 of the VAT Law)

Accrued VAT

Box

Data Sourcing

150

Tax base that refers to the net amount from domestic sales transactions, which is used to calculate the tax amount by applying the zero tax rate of 0% (ES_ZR).

151

Zero tax rate for Spain (ES_ZR). This value is preset to 0%.

152

Tax amount from domestic sales transactions calculated by applying the zero tax rate of 0% (ES_ZR) to the Tax base from box 150.

01

Tax base that refers to the net amount from domestic sales transactions, which is used to calculate the tax amount by applying the super reduced tax rate of 4% (ES_SRR).

02

Super reduced tax rate for Spain (ES_SRR). This value is preset to 4%.

03

Tax amount from domestic sales transactions calculated by applying the super reduced tax rate of 4% (ES_SRR) to the Tax base from box 01.

153

Tax base that refers to the net amount from domestic sales transactions, which is used to calculate the tax amount by applying the extra super reduced tax rate of 5% (ES_SSRR).

154

Extra super reduced tax rate for Spain (ES_SSRR). This value is preset to 5%.

155

Tax amount from domestic sales transactions calculated by applying the extra super reduced tax rate of 5% (ES_SSRR) to the Tax base from box 153.

04

Tax base that refers to the net amount from domestic sales transactions, which is used to calculate the tax amount by applying the reduced tax rate of 10% (ES_RR).

05

Reduced tax rate for Spain (ES_RR). This value is preset to 10%.

06

Tax amount from domestic sales transactions calculated by applying the reduced tax rate of 10% (ES_RR) to the Tax base from box 04.

07

Tax base that refers to the net amount from domestic sales transactions, which is used to calculate the tax amount by applying the standard tax rate of 21% (ES_SR).

08

Standard tax rate for Spain (ES_SR). This value is preset to 21%.

09

Tax amount from domestic sales transactions calculated by applying the standard tax rate of 21% (ES_SR) to the Tax base from box 07.

10

Tax base that refers to the sum of all tax bases from reverse charge purchase transaction lines with intracommunity operators. It is used to calculate the tax amount for each line based on the applied reverse charge tax rate.

11

Tax amount from reverse charge purchase transaction lines with intracommunity operators. It is calculated by applying the reverse charge tax rate to the tax base from box 10.

12

Tax base that refers to the sum of all tax bases from reverse charge import transaction lines. It is used to calculate the tax amount for each line based on the applied reverse charge tax rate (excluding refunds).

13

Tax amount from reverse charge import transaction lines. It is calculated by applying the reverse charge tax rate to the tax base from box 12.

14

Tax base that refers to the sum of all tax bases that have a negative value (refunds) from the following transactions:

  • Domestic sale transactions

  • Intracommunity sale transactions

  • Import transactions associated to a service using a reverse charge tax rate

15

Tax amount that refers to the sum of all tax amount that have a negative value (refunds) from the transaction types mentioned in sourcing information for box 14.

27

The sum of tax amounts in boxes 152, 03, 155, 06, 09, 11, 13, and 15.

Deductible VAT

Box

Data Sourcing

28

Shows the sum of all tax bases, for which the tax amount is deductible and uses one of the following tax codes:

  • ES_SR, ES_RR, ES_SRR, ES_SSRR, and ES_ZR for domestic purchases.

  • Reverse charge tax code for imports of services.

Refunds are excluded.

29

Shows the sum of all deductible tax amounts calculated from the sum from box 28 by applying the corresponding tax codes.

32

Includes the following:

  • Sum of all tax bases for domestic transactions with the Import Operator box in Vendor record checked.

Excludes the following:

  • Refunds

  • Zero tax rate (ES_ZR)

33

Shows the sum of all deductible tax amounts calculated from the sum from box 32 by applying the corresponding tax codes.

36

Shows the same value as box 10.

37

Shows the same value as box 11.

40

Tax base that refers to the sum of all tax bases that have a negative value (refunds) from the following transactions:

  • Domestic purchase transactions

  • Intracommunity purchase transactions (reverse charge)

  • Domestic transactions with the Import Operator box in Vendor record checked (zero tax rate is excluded).

  • Imports of services (reverse charge)

41

Tax amount that refers to the sum of all tax amount that have a negative value (refunds) from the transaction types mentioned in sourcing information for box 40.

45

The sum of tax amounts in boxes 29, , 33, 37, and 41.

46

Shows the result of subtracting the value of box 45 from the value of box 27.

Box 46 = Box 27 – Box 45.

Additional Information

Box

Data Sourcing

59

Shows the sum of tax bases from all intracommunity sale transaction lines that use the reverse charge tax code.

60

Shows the sum of tax bases from export transaction lines that use the zero tax rate (ES_ZR) and have the Tax Item Type field set to Goods (including refunds).

120

Shows the sum of tax bases from export transaction lines that use the ES_NL tax code and have the Tax Item Type field set to Services (including refunds).

VAT Result

Box

Data Sourcing

64

Shows the same value as box 46.

65

Refers to the percentage of VAT payable to the Central Tax Authorities.

This value is preset to 100%.

66

Shows the same value as box 64.

110

Shows the tax amount that is due to be compensated by the Spanish Tax Administration Agency in the current declaration.

By default, this box is represented by a value calculated from the pending compensable tax amount from previous declarations. If it is not specified, it shows the value entered in Compensable Tax Amount Pending from Previous Periods (Box 110) field on the Modelo 303 Configuration page.

For more information about configuring your Modelo 303 report, see Modelo 303 Report Configuration

78

Shows the tax amount that will be compensated by the Spanish Tax Administration Agency in the current declaration.

By default, this box is represented by the lowest possible value between values of box 46 and box 110. If specified in Compensable Tax Amount from Previous Periods Applied in This Period (Box 78) field on the Modelo 303 Configuration page, this value is shown.

For more information about configuring your Modelo 303 report, see Modelo 303 Report Configuration

87

Shows the result of subtracting the value of box 78 from the value of box 110.

Box 110 – Box 78 = Box 87.

Note:

This box includes tax amounts from previous periods that are pending to be compensated. However, it does not include amounts that are potentially generated in the current period of calculation. In case this amount is negative, it is added to the next period, and reflected in box 110.

69

Box 69 = Box 66 – Box 78.

70

These fields of the report are sourced from the values entered in respective fields on the Modelo 303 Configuration page.

For more information about configuring your Modelo 303 report, see Modelo 303 Report Configuration.

Note:

If either of these two fields on the generated report contains a value, the AEAT online portal may raise a warning when uploading it. In such a case, you will be able to edit these fields directly on the AEAT website.

109

71

Box 71 = Box 69 – Box 70 + Box 109.

Based on the value of box 71, the following declaration type codes are displayed in the generated TXT report file:

  • I as Income if the value of box 71 is positive.

  • N as Neutral if the value of box 71 is zero.

  • C as Compensation if the value of box 71 is negative.

Note:

These declaration type codes are not displayed in the report preview and are only visible in the generated TXT report file. You can also view and change these codes after uploading the report to the Spanish Tax Administration Agency online portal.

Activities Covered by the Statement

This report section is only visible if the following conditions are met:

  • You are generating a report for the last period (12th month or 4th quarter).

  • You are exempt from the annual summary VAT statement – Modelo 390.

Box

Data Sourcing

Main

Shows the activity entered in the Main Activity field of the Activity subtab on the Subsidiary page.

Other

Shows activities entered in the Other Activities field of the Activity subtab on the Subsidiary page.

Activity code

Shows the value entered in the Activity Code field of the Activity subtab on the Subsidiary page.

IAE Epigraph

Shows the value entered in the IAE Epigraph field of the Activity subtab on the Subsidiary page.

Transactions Completed During the Fiscal Year

This report section is only visible if the following conditions are met:

  • You are generating a report for the last period (12th month or 4th quarter).

  • You are exempt from the annual summary VAT statement – Modelo 390.

Box

Data Sourcing

80

These fields of the report are sourced from the values entered in respective fields on the Modelo 303 Configuration page.

For more information about configuring your Modelo 303 report, see Modelo 303 Report Configuration.

93

94

Shows the sum of tax bases from export transaction lines that use the zero tax rate (ES_ZR) and have the Tax Item Type field set to Goods (including refunds) for the whole fiscal year.

This field is only displayed if you are generating a report for the last period (12th month or 4th quarter) and the Taxpayer exempt from the annual summary VAT statement – Modelo 390 field on the Modelo 303 Configuration page is set to YES.

If you are generating a report for the last period, Box 94 and Box 60 are both shown. In this case, Box 60 only shows the appropriate sum for the last period of the fiscal year (12th month or 4th quarter).

83

These fields of the report are sourced from the values entered in respective fields on the Modelo 303 Configuration page.

For more information about configuring your Modelo 303 report, see Modelo 303 Report Configuration.

88

Related Topics

General Notices