Tax
IVA for autónomos and Modelo 303: practical guide
How output and input IVA work, what Modelo 303 reports and what to review before the quarterly close.
Direct answer
Modelo 303 settles output IVA charged on sales against deductible input IVA on purchases. Not every amount of IVA paid is deductible: evidence, business use, registration and place-of-supply rules matter.
Output and input IVA
IVA collected from customers is normally held for Hacienda. Only legally deductible input IVA can reduce the result.
What to review in Modelo 303
Reconcile domestic sales, deductible purchases, reverse-charge operations, corrections and carried balances before filing.
Frequent errors
Incomplete invoices, personal costs and misclassified EU customers create more problems than the form itself. A monthly close reduces last-minute corrections.
Frequently asked questions
Must I file with no sales?
If the census obligation remains active, a return is normally still required.
Is all purchase IVA deductible?
No. Business connection, documentation, registration and specific limitations apply.
Official sources
General information only, not tax, labour or legal advice. Check your case against current official sources or with a qualified professional.