Quarterly

VAT to offset from previous quarters: what it is and how it works

May 16, 2026

When an autónomo (self-employed worker) files the modelo 303 (the quarterly VAT return), the result of the settlement can be positive or negative. If it’s positive, you pay it to the Spanish Tax Agency (Agencia Tributaria). But if it’s negative –you’ve paid more VAT than you’ve collected– that balance doesn’t disappear: it’s carried forward to the next quarter to offset it. And if you reach the end of the year with an accumulated negative balance, you can ask for it to be refunded.

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How to fill in the modelo 303 step by step (a practical guide for autónomos)

May 8, 2026

The modelo 303 is the form that every autónomo (self-employed worker) files each quarter to declare VAT (IVA). If you already know how quarterly VAT is calculated, filling it in is just a matter of knowing which figure goes in each box. And out of the sixty-plus boxes the form has, most of them don’t affect you.

This guide goes box by box, with a real example, so you can sit down in front of the Spanish Tax Agency (Agencia Tributaria) form and complete it without hesitation.

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Quarterly IRPF for the self-employed: what modelo 130 is and when you don't have to file it

April 30, 2026

Modelo 130 (the quarterly IRPF prepayment) is the second big quarterly form for the self-employed, alongside the modelo 303 for IVA. Unlike IVA (the Spanish VAT), which you settle on behalf of the State, modelo 130 is a payment on account of your own annual tax: the IRPF (Spanish personal income tax).

The most common confusion is thinking it’s an additional tax. It isn’t. It’s an advance on the IRPF you would pay anyway in your annual tax return. The difference is that, instead of paying everything in June of the following year, you pay it in four instalments throughout the year.

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How to Calculate Your Quarterly VAT Without an Accountant

April 18, 2026

The modelo 303 (the quarterly VAT return) is the form you use to declare VAT every quarter. For many autónomos (self-employed workers) it’s the first tax obligation they face, and also the one that causes the most confusion at first. Not because it’s especially complex, but because nobody explains exactly what you need to fill it in or how the calculation works underneath.

The good news is that the calculation itself is simple. The tricky part, if there’s anything tricky at all, is having your data well organized before you sit down to fill it in.

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