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

5.3.3 Self-assessment models

The form 303 is used whether the settlement period is quarterly or monthly. However, if you have opted for the special regime for the group of entities, the settlement period will be monthly and form 322 (individual return) will be submitted and, where appropriate, also the model 353 (added declaration).

In addition, taxable persons must prepare an annual summary declaration, model 390 . However, they will not present the 390 model:

  • 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 record books through the electronic headquarters of the State Tax Administration Agency SII .

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

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

Form 369 will be submitted electronically for each calendar quarter, regardless of whether or not services covered by the special regime have been provided. The presentation will 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 covered by the special regime of the group of entities ( model 036 and 039 are chosen for groups of entities) using models 303, 322 and 353. The presentation of these models and, where applicable, the payment or request for compensation or refund is made between the 1st and the 30th of the month following the end of the corresponding monthly settlement period, except for the month of January, which will be presented 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 be deposited, a declaration without activity, to be compensated or to be returned will be presented, as appropriate, (the latter only in the last quarter). The last month or quarter of form 303 must be submitted, if applicable, simultaneously with the annual summary declaration, form 390 .

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