Tax Agency

Got box 110 of the Spanish VAT return wrong? How to fix it since 2024 (no more complementaria or rectificación)

October 4, 2026

You filed this quarter’s modelo 303, and two weeks later you realise box 110 –the VAT-to-offset balance you were carrying forward– wasn’t the right one. You put in too much, too little, or forgot it entirely. You search for how to fix it and find articles talking about filing a “complementaria” or asking for a “rectificación”, and you’re not sure which one applies to you.

The short answer is: if your quarter is Q3 2024 or later, neither. Since then there’s a single mechanism, the autoliquidación rectificativa (rectifying self-assessment), which replaces both for VAT.1 Let’s walk through it with the specific case of box 110, where this mistake is costliest because it carries a balance from one quarter to the next.

You requested your Q4 VAT refund in Spain: how long the Tax Agency has to pay, and what happens if it's late

October 3, 2026

You closed the year with VAT in your favour, ticked “Solicitud de devolución” (refund request) on the Q4 modelo 303 –as we explained in the article on VAT to offset– and now you’re waiting. How long? Is there a date from which you can actually complain if it hasn’t arrived? There’s a precise rule for this, and a piece of good news almost nobody mentions.

The deadline: six months from the end of the filing period

Spain’s VAT Act sets the deadline precisely: the Tax Administration must issue the relevant assessment “within the six months following the end of the period set for filing the self-assessment in which the refund is requested.”¹ For the Q4 modelo 303, that filing deadline ends on 30 January. So if you file on time, the six-month clock starts on 30 January and runs out on 30 July of the same year.