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Economic Activities Manual. Fiscal duties of employers and resident professionals in Spanish territory

5.3.3 Self-assessment models

The model 303 is used whether the settlement period is quarterly or monthly. However, if the special regime for the group of entities has been chosen, the settlement period will be monthly and the form 322 (individual declaration) will be submitted and, where applicable, also the form 353 (aggregate declaration).

In addition, taxpayers must file an annual summary declaration, model 390 . However, they will not submit Form 390:

  • Taxable persons with a quarterly settlement period who, paying tax only in common territory, carry out activities under the simplified regime of VAT and/or leasing of real estate of an urban nature and any other activity for which was not required to present form 303.

  • Taxpayers who keep registration books through the Electronic Headquarters of the State Tax Administration Agency SII .

  • Those who carry out exclusively the exempt operations included in LIVA (articles 20 and 26).

If the settlement period is quarterly , the presentation of model 303 and, where applicable, the payment or request for compensation is made between April 1 and 20, July and October, except for the one corresponding to the last settlement period of the year, in which you can also request a refund, between January 1 and 30 of the following year . To make a direct debit, the submission must be made online between April 1 and 15, July and October and between January 1 and 25.

Form 369 must be submitted electronically for each calendar quarter, regardless of whether or not services covered by the special regime have been provided. The submission must be made within the calendar month following the end of the quarterly period to which the self-assessment refers.

The settlement is monthly for large companies, for those who choose to register in the REDEME and for entities under the special regime for groups of entities (opting for model 036 and 039 for groups of entities) using models 303, 322 and 353. The submission of these forms and, where applicable, the payment or request for compensation or refund is made between the 1st and 30th of the month following the end of the corresponding monthly settlement period, except for the month of January, which will be submitted until the last day of the month of February.

Those taxpayers who apply SII are exempt from submitting forms 347 “Declaration of operations with third parties” and 390 “Annual summary declaration of VAT ”.

If in any quarter there is no amount to pay, the declaration without activity, to offset or to return (the latter only in the last quarter) will be submitted, as appropriate. The last month or quarter of model 303 must be submitted simultaneously with the annual summary declaration, model 390 .

If activities are carried out that are taxed simultaneously under the general regime and the simplified regime, the form 303 must be submitted between 1 and 20 April, July and October (until the 15th if payment is domiciled), and between 1 and 30 January of the following year (until the 25th if payment is domiciled).