Modelo 303 – What Goes into Each Box
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:
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, which is used to calculate the tax amount by applying the zero tax rate of 0%. |
|
151 |
Zero tax rate for Spain. This value is preset to 0%. |
|
152 |
Tax amount calculated by applying the zero tax rate of 0% to the Tax base from box 150. |
|
01 |
Tax base that refers to the net amount, which is used to calculate the tax amount by applying the super reduced tax rate of 4%. |
|
02 |
Super reduced tax rate for Spain. This value is preset to 4%. |
|
03 |
Tax amount calculated by applying the super reduced tax rate of 4% to the Tax base from box 01. |
|
153 |
Tax base that refers to the net amount, which is used to calculate the tax amount by applying the extra super reduced tax rate of 5%. |
|
154 |
Extra super reduced tax rate for Spain. This value is preset to 5%. |
|
155 |
Tax amount calculated by applying the extra super reduced tax rate of 5% to the Tax base from box 153. |
|
04 |
Tax base that refers to the net amount, which is used to calculate the tax amount by applying the reduced tax rate of 10%. |
|
05 |
Reduced tax rate for Spain. This value is preset to 10%. |
|
06 |
Tax amount calculated by applying the reduced tax rate of 10% to the Tax base from box 04. |
|
07 |
Tax base that refers to the net amount, which is used to calculate the tax amount by applying the standard tax rate of 21%. |
|
08 |
Standard tax rate for Spain. This value is preset to 21%. |
|
09 |
Tax amount calculated by applying the standard tax rate of 21% to the Tax base from box 07. |
|
10 |
Tax base that refers to the sum of all tax bases for reverse charge 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 calculated by applying the reverse charge tax rate to the tax base from box 10. |
|
14 |
Tax base that refers to the sum of all tax bases from domestic and intracommunity sale transactions that have a negative value (refunds). |
|
15 |
Tax amount that refers to the sum of all tax amounts from domestic and intracommunity sale transactions that have a negative value (refunds). |
|
27 |
The sum of tax amounts in boxes 152, 03, 155, 06, 09, 11, and 15. |
Deductible VAT
|
Box |
Data Sourcing |
|---|---|
|
28 |
Shows the sum of all tax bases from domestic purchases, for which the tax amount is deductible and uses one of the following tax codes:
|
|
29 |
Shows the sum of all deductible tax amounts from domestic purchases, calculated from the sum from box 28 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 from domestic and intracommunity purchase transactions that have a negative value (refunds). |
|
41 |
Tax amount that refers to the sum of all tax amounts from domestic and intracommunity purchase transactions that have a negative value (refunds). |
|
45 |
Box 45 = Box 29 + Box 37 + Box 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 the exempt tax lines that refer to sales with intracommunity operators. |
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:
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 |
|
|
83 |
|
|
88 |
Related Topics
- Generating Spain VAT Reports in the Spain Localization SuiteApp
- Known Limitations of the Spain VAT Reports Provided by the Spain Localization SuiteApp
- Modelo 349 – What Goes into Each Box
- Modelo 390 – What Goes into Each Box
- Exporting Spain VAT Report Files in a TXT Format
- Manual Update of Spain VAT Reports Submission Status