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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Modelo 303: what it is, who files it, and how to fill it in step by step

May 8, 2026

The modelo 303 is the quarterly VAT self-assessment that every autónomo (self-employed worker) with VAT-liable activity has to file, and out of its sixty-plus boxes, most of them will never affect you. The real worry usually isn’t “what is it”, but what happens if you get something wrong: a wrong box is fixed with a supplementary return, and the sooner you file it, the less it costs — see what happens if you file late. And if the result comes out negative, that balance isn’t lost: it carries over to the next quarter, as we cover in VAT to offset from previous quarters.

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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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