Modelo 303: VAT. Self-assessment (quarterly)¶

Modelo 303. Value Added Tax. Self-assessment.

Periodic VAT self-assessment filed by taxable persons under the general regime, quarterly or monthly depending on turnover.

IVA
Filed quarterly
208 casillas in 72 sections
35 filled from your records
28 calculated
2 reference only
82 you enter
61 filled from a source row

Established by

Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1, art. 7

IVA › Regimen general › Devengado¶

Accrued VAT, general regime super-reduced 4% rate - Taxable base

Taxable base of VAT accrued under the general regime at the super-reduced rate of 4%.

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 01
Semantic role: dr303_01
Binding: modelo-303-iva-repercutido-super-reducido-base
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Accrued VAT, general regime super-reduced 4% rate - Rate percentage

Percentage rate of VAT accrued under the general regime at the super-reduced rate of 4%.

You enter this Percentage

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 02
Semantic role: dr303_02
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Accrued VAT, general regime super-reduced 4% rate - Tax amount

Amount of VAT accrued under the general regime at the super-reduced rate of 4%.

Calculated for you from iva.repercutido.super-reducido Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 03
Semantic role: dr303_03
Formula: modelo-303-dr303-03-projection
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Accrued VAT, general regime reduced 10% rate - Taxable base

Taxable base of VAT accrued under the general regime at the reduced rate of 10%.

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 04
Semantic role: dr303_04
Binding: modelo-303-iva-repercutido-reducido-base
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Accrued VAT, general regime reduced 10% rate - Rate percentage

Percentage rate of VAT accrued under the general regime at the reduced rate of 10%.

You enter this Percentage

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 05
Semantic role: dr303_05
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Accrued VAT, general regime reduced 10% rate - Tax amount

Amount of VAT accrued under the general regime at the reduced rate of 10%.

Calculated for you from iva.repercutido.reducido Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 06
Semantic role: dr303_06
Formula: modelo-303-dr303-06-projection
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Accrued VAT, general regime standard 21% rate - Taxable base

Taxable base of VAT accrued under the general regime at the standard rate of 21%.

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 07
Semantic role: dr303_07
Binding: modelo-303-iva-repercutido-general-base
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Accrued VAT, general regime standard 21% rate - Rate percentage

Percentage rate of VAT accrued under the general regime at the standard rate of 21%.

You enter this Percentage

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 08
Semantic role: dr303_08
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Accrued VAT, general regime standard 21% rate - Tax amount

Amount of VAT accrued under the general regime at the standard rate of 21%.

Calculated for you from iva.repercutido.general Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 09
Semantic role: dr303_09
Formula: modelo-303-dr303-09-projection
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Accrued VAT on intra-Community acquisitions of goods and services - Tax base

Base of VAT accrued on intra-Community acquisitions of goods and services.

Calculated for you from iva.autorepercutido.intracomunitaria.devengado.base Amount in euros

Legal basis

Ley 37/1992 art. 13, art. 15, art. 69, art. 70, art. 84
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 10
Semantic role: dr303_10
Formula: modelo-303-dr303-10-projection
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Accrued VAT on intra-Community acquisitions of goods and services - Tax amount

Amount of VAT accrued on intra-Community acquisitions of goods and services.

Calculated for you from iva.autorepercutido.intracomunitaria.devengado Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 11
Semantic role: dr303_11
Formula: modelo-303-dr303-11-projection
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Accrued VAT on other reverse-charge transactions excluding intra-Community acquisitions - Tax base

Base of VAT accrued on other transactions subject to the reverse charge mechanism, excluding intra-Community transactions.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 12
Semantic role: dr303_12
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Accrued VAT on other reverse-charge transactions excluding intra-Community acquisitions - Tax amount

Amount of VAT accrued on other transactions subject to the reverse charge mechanism, excluding intra-Community transactions.

Calculated for you from iva.autorepercutido.interior.devengado Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 13
Semantic role: dr303_13
Formula: modelo-303-dr303-13-projection
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Adjustment of taxable bases and amounts, accrued VAT - Taxable base

Taxable base of the adjustment to bases and amounts of VAT accrued.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 14
Semantic role: dr303_14
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Adjustment of taxable bases and amounts, accrued VAT - Tax amount

Amount of the adjustment to bases and amounts of VAT accrued.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 15
Semantic role: dr303_15
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Equivalence surcharge at 1.0% - Taxable base

Taxable base of the equivalence surcharge at 1.0%.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 16
Semantic role: dr303_16
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Equivalence surcharge at 1.0% - Rate percentage

Percentage rate of the equivalence surcharge at 1.0%.

You enter this Percentage

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 17
Semantic role: dr303_17
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Equivalence surcharge at 1.0% - Tax amount

Amount of the equivalence surcharge at 1.0%.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 18
Semantic role: dr303_18
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Equivalence surcharge at 1.4% - Taxable base

Taxable base of the equivalence surcharge at 1.4%.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 19
Semantic role: dr303_19
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Equivalence surcharge at 1.4% - Rate percentage

Percentage rate of the equivalence surcharge at 1.4%.

You enter this Percentage

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 20
Semantic role: dr303_20
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Equivalence surcharge at 1.4% - Tax amount

Amount of the equivalence surcharge at 1.4%.

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91, art. 161
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 21
Semantic role: dr303_21
Binding: modelo-303-recargo-equivalencia-reducido-cuota
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Equivalence surcharge at 5.2% - Taxable base

Taxable base of the equivalence surcharge at 5.2%.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 22
Semantic role: dr303_22
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Equivalence surcharge at 5.2% - Rate percentage

Percentage rate of the equivalence surcharge at 5.2%.

You enter this Percentage

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 23
Semantic role: dr303_23
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Equivalence surcharge at 5.2% - Tax amount

Amount of the equivalence surcharge at 5.2%.

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91, art. 161
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 24
Semantic role: dr303_24
Binding: modelo-303-recargo-equivalencia-general-cuota
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Adjustment of taxable bases and amounts, equivalence surcharge - Taxable base

Taxable base of the adjustment to bases and amounts of the equivalence surcharge.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 25
Semantic role: dr303_25
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Adjustment of taxable bases and amounts, equivalence surcharge - Tax amount

Amount of the adjustment to bases and amounts of the equivalence surcharge.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 26
Semantic role: dr303_26
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Total accrued VAT amount

Total amount of VAT accrued.

Calculated for you from iva.cuota-devengada-total Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 27
Semantic role: dr303_27
Formula: modelo-303-dr303-27-projection
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

150

Accrued VAT, general regime new rate tier 1 - Taxable base

Taxable base of VAT accrued under the general regime at the new rate, tier 1.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 150
Semantic role: dr303_150
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023

151

Accrued VAT, general regime new rate tier 1 - Rate percentage

Percentage rate of VAT accrued under the general regime at the new rate, tier 1.

You enter this Percentage

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 151
Semantic role: dr303_151
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023

152

Accrued VAT, general regime new rate tier 1 - Tax amount

Amount of VAT accrued under the general regime at the new rate, tier 1.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 152
Semantic role: dr303_152
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023

153

Accrued VAT, general regime new rate tier 2 - Taxable base

Taxable base of VAT accrued under the general regime at the new rate, tier 2.

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 153
Semantic role: dr303_153
Binding: modelo-303-iva-repercutido-reducido-transitorio-base
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023

154

Accrued VAT, general regime new rate tier 2 - Rate percentage

Percentage rate of VAT accrued under the general regime at the new rate, tier 2.

Calculated for you Percentage

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 154
Semantic role: dr303_154
Formula: modelo-303-dr303-154-rate
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023

155

Accrued VAT, general regime new rate tier 2 - Tax amount

Amount of VAT accrued under the general regime at the new rate, tier 2.

Calculated for you from iva.repercutido.reducido.transitorio Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 155
Semantic role: dr303_155
Formula: modelo-303-dr303-155-projection
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023

165

Accrued VAT, general regime 2% rate from 2024 - Taxable base

Taxable base of VAT accrued under the general regime at the rate of 2% from 2024.

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 165
Semantic role: dr303_165
Binding: modelo-303-iva-repercutido-super-reducido-transitorio-base
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t

166

Accrued VAT, general regime 2% rate from 2024 - Rate percentage

Percentage rate of VAT accrued under the general regime at the rate of 2% from 2024.

Calculated for you Percentage

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 166
Semantic role: dr303_166
Formula: modelo-303-dr303-166-rate
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t

167

Accrued VAT, general regime 2% rate from 2024 - Tax amount

Amount of VAT accrued under the general regime at the rate of 2% from 2024.

Calculated for you from iva.repercutido.super-reducido.transitorio Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 167
Semantic role: dr303_167
Formula: modelo-303-dr303-167-projection
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t

168

New equivalence surcharge rate from 2024 - Taxable base

Taxable base of the new equivalence surcharge rate from 2024.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 168
Semantic role: dr303_168
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t

169

New equivalence surcharge rate from 2024 - Rate percentage

Percentage rate of the new equivalence surcharge from 2024.

You enter this Percentage

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 169
Semantic role: dr303_169
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t

iva.autoconsumo.promotor.base

Tax base of the property developer's self-supply (construction cost, Art. 9.1.c + Art. 79.4 LISIVA)

Filled automatically from your taxpayer profile Amount in euros

Legal basis

Ley 37/1992 art. 9, art. 79
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: iva.autoconsumo.promotor.base
Semantic role: iva_autoconsumo_promotor_base
Binding: modelo-303-autoconsumo-promotor-base
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023

iva.autoconsumo.promotor.cuota

IVA amount on self-supply by the property developer (21% of the taxable base, Art. 9.1.c + Art. 90 LISIVA)

Calculated for you from iva.autoconsumo.promotor.base Amount in euros

Legal basis

Ley 37/1992 art. 9, art. 79, art. 90
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: iva.autoconsumo.promotor.cuota
Semantic role: iva_autoconsumo_promotor_cuota
Formula: modelo-303-autoconsumo-promotor-cuota
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023

iva.repercutido.general

Output VAT amount at the standard rate (21%)

Total output VAT calculated at the standard 21% rate.

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

Ley 37/1992 art. 88
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: iva.repercutido.general
Semantic role: iva_cuota_repercutida_general
Binding: modelo-303-iva-repercutido-general-cuota
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

iva.repercutido.reducido

Output VAT amount at the reduced rate (10%)

Total output VAT calculated at the reduced 10% rate.

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

Ley 37/1992 art. 88
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: iva.repercutido.reducido
Semantic role: iva_cuota_repercutida_reducido
Binding: modelo-303-iva-repercutido-reducido-cuota
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

iva.repercutido.reducido.transitorio

Output VAT amount at the transitional reduced rate (5%/7.5%)

Transitional box under RD-ley 4/2024 for the reduced rate, coexisting with the ordinary 10% reduced rate.

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 91
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: iva.repercutido.reducido.transitorio
Semantic role: iva_cuota_repercutida_reducido_transitorio
Binding: modelo-303-iva-repercutido-reducido-transitorio-cuota
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023

iva.repercutido.super-reducido

Output VAT amount at the super-reduced rate (4%)

Total output VAT calculated at the super-reduced 4% rate.

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

Ley 37/1992 art. 88
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: iva.repercutido.super-reducido
Semantic role: iva_cuota_repercutida_super_reducido
Binding: modelo-303-iva-repercutido-super-reducido-cuota
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

iva.repercutido.super-reducido.transitorio

Output VAT amount at the transitional super-reduced rate (2%)

Transitional box under RD-ley 4/2024 for the super-reduced rate, coexisting with the ordinary 4% super-reduced rate.

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 91
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: iva.repercutido.super-reducido.transitorio
Semantic role: iva_cuota_repercutida_super_reducido_transitorio
Binding: modelo-303-iva-repercutido-super-reducido-transitorio-cuota
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t

IVA › Exonerado 390 › Resumen anual¶

Transactions carried out in the year - Non-recurring supplies of immovable property, financial transactions and investment gold transactions

Box 79 of modelo 303, tax year 2022.

You enter this Amount in euros

Zero or more

Legal basis

Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 79
Semantic role: m303_exonerado_390_79
Registry section: iva.exonerado_390.resumen_anual
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Transactions carried out in the year - General-regime transactions

Box 80 of modelo 303, tax year 2022.

You enter this Amount in euros

Zero or more

Legal basis

Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 80
Semantic role: m303_exonerado_390_80
Registry section: iva.exonerado_390.resumen_anual
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Transactions carried out in the year - Transactions under the special cash-basis regime per art. 75 LIVA

Box 81 of modelo 303, tax year 2022.

You enter this Amount in euros

Zero or more

Legal basis

Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 81
Semantic role: m303_exonerado_390_81
Registry section: iva.exonerado_390.resumen_anual
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Transactions carried out in the year - Exempt transactions with no right to deduct

Box 83 of modelo 303, tax year 2022.

You enter this Amount in euros

Zero or more

Legal basis

Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 83
Semantic role: m303_exonerado_390_83
Registry section: iva.exonerado_390.resumen_anual
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Transactions carried out in the year - Transactions not subject under place-of-supply rules (except those in box 126)

Box 84 of modelo 303, tax year 2022.

You enter this Amount in euros

Zero or more

Legal basis

Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 84
Semantic role: m303_exonerado_390_84
Registry section: iva.exonerado_390.resumen_anual
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Transactions carried out in the year - Transactions under the simplified regime

Box 86 of modelo 303, tax year 2022.

You enter this Amount in euros

Zero or more

Legal basis

Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 86
Semantic role: m303_exonerado_390_86
Registry section: iva.exonerado_390.resumen_anual
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Transactions carried out in the year - Total turnover

Box 88 of modelo 303, tax year 2022.

You enter this Amount in euros

Zero or more

Legal basis

Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 88
Semantic role: m303_exonerado_390_88
Registry section: iva.exonerado_390.resumen_anual
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Territorial taxation information: Álava

Box 89 of modelo 303, tax year 2022.

You enter this Percentage

Between 0 and 100

Legal basis

Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 89
Semantic role: m303_exonerado_390_89
Registry section: iva.exonerado_390.resumen_anual
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Territorial taxation information: Gipuzkoa

Box 90 of modelo 303, tax year 2022.

You enter this Percentage

Between 0 and 100

Legal basis

Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 90
Semantic role: m303_exonerado_390_90
Registry section: iva.exonerado_390.resumen_anual
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Territorial taxation information: Bizkaia

Box 91 of modelo 303, tax year 2022.

You enter this Percentage

Between 0 and 100

Legal basis

Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 91
Semantic role: m303_exonerado_390_91
Registry section: iva.exonerado_390.resumen_anual
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Territorial taxation information: Navarre

Box 92 of modelo 303, tax year 2022.

You enter this Percentage

Between 0 and 100

Legal basis

Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 92
Semantic role: m303_exonerado_390_92
Registry section: iva.exonerado_390.resumen_anual
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Transactions carried out in the year - Intra-Community supplies of goods and services

Box 93 of modelo 303, tax year 2022.

You enter this Amount in euros

Zero or more

Legal basis

Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 93
Semantic role: m303_exonerado_390_93
Registry section: iva.exonerado_390.resumen_anual
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Transactions carried out in the year - Exports and other exempt transactions carrying a right to deduct

Box 94 of modelo 303, tax year 2022.

You enter this Amount in euros

Zero or more

Legal basis

Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 94
Semantic role: m303_exonerado_390_94
Registry section: iva.exonerado_390.resumen_anual
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Transactions carried out in the year - Transactions under the special regime for agriculture, livestock and fishing

Box 95 of modelo 303, tax year 2022.

You enter this Amount in euros

Zero or more

Legal basis

Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 95
Semantic role: m303_exonerado_390_95
Registry section: iva.exonerado_390.resumen_anual
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Transactions carried out in the year - Transactions by taxable persons under the equivalence surcharge special regime

Box 96 of modelo 303, tax year 2022.

You enter this Amount in euros

Zero or more

Legal basis

Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 96
Semantic role: m303_exonerado_390_96
Registry section: iva.exonerado_390.resumen_anual
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Transactions carried out in the year - Transactions under the special regime for second-hand goods, works of art, antiques and collectors' items

Box 97 of modelo 303, tax year 2022.

You enter this Amount in euros

Zero or more

Legal basis

Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 97
Semantic role: m303_exonerado_390_97
Registry section: iva.exonerado_390.resumen_anual
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Transactions carried out in the year - Transactions under the special regime for travel agencies

Box 98 of modelo 303, tax year 2022.

You enter this Amount in euros

Zero or more

Legal basis

Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 98
Semantic role: m303_exonerado_390_98
Registry section: iva.exonerado_390.resumen_anual
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Transactions carried out in the year - Supplies of capital goods

Box 99 of modelo 303, tax year 2022.

You enter this Amount in euros

Zero or more

Legal basis

Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 99
Semantic role: m303_exonerado_390_99
Registry section: iva.exonerado_390.resumen_anual
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

107

Territorial taxation information: common territory

Box 107 of modelo 303, tax year 2022.

You enter this Percentage

Between 0 and 100

Legal basis

Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 107
Semantic role: m303_exonerado_390_107
Registry section: iva.exonerado_390.resumen_anual
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

125

Transactions subject under the reverse charge

Box 125 of modelo 303, tax year 2022.

You enter this Amount in euros

Zero or more

Legal basis

Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 125
Semantic role: m303_exonerado_390_125
Registry section: iva.exonerado_390.resumen_anual
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

126

Transactions not subject under place-of-supply rules covered by the one-stop-shop special regimes

Box 126 of modelo 303, tax year 2022.

You enter this Amount in euros

Zero or more

Legal basis

Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 126
Semantic role: m303_exonerado_390_126
Registry section: iva.exonerado_390.resumen_anual
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

127

OSS. Transactions subject to and covered by the one-stop-shop special regimes

Box 127 of modelo 303, tax year 2022.

You enter this Amount in euros

Zero or more

Legal basis

Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 127
Semantic role: m303_exonerado_390_127
Registry section: iva.exonerado_390.resumen_anual
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

128

Intra-group transactions valued per arts. 78 and 79 LIVA

Box 128 of modelo 303, tax year 2022.

You enter this Amount in euros

Zero or more

Legal basis

Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 128
Semantic role: m303_exonerado_390_128
Registry section: iva.exonerado_390.resumen_anual
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Resultado¶

Additional information - Intra-Community supplies of goods and services

Additional information on intra-Community supplies of goods and services.

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

Ley 37/1992 art. 25
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 59
Semantic role: dr303_59
Binding: modelo-303-casilla-59-entregas-intracomunitarias-base
Registry section: iva.resultado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Additional information - Exports and similar transactions

Additional information on exports and assimilated transactions.

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

Ley 37/1992 art. 21, art. 22
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 60
Semantic role: dr303_60
Binding: modelo-303-casilla-60-exportaciones-base
Registry section: iva.resultado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Additional information - Supplies accrued under the cash accounting scheme (Art. 75 LIVA) - Taxable base

Taxable base of supplies accrued under the cash accounting scheme pursuant to article 75 LIVA.

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

Ley 37/1992 art. 75, art. 163-decies, art. 163-undecies, art. 163-duodecies, art. 163-terdecies
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 62
Semantic role: dr303_62
Binding: modelo-303-criterio-caja-entregas-art75-base
Registry section: iva.resultado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Additional information - Supplies accrued under the cash accounting scheme (Art. 75 LIVA) - Tax amount

Amount of supplies accrued under the cash accounting scheme pursuant to article 75 LIVA.

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

Ley 37/1992 art. 75, art. 163-decies, art. 163-undecies, art. 163-duodecies, art. 163-terdecies
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 63
Semantic role: dr303_63
Binding: modelo-303-criterio-caja-entregas-art75-cuota
Registry section: iva.resultado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Result - Sum of results ([46]+[58]+[76])

Field declared on modelo 303, taken from the official record design.

Calculated for you from 46, 58 and 76 Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 92, art. 122, art. 123, art. 124
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 64
Semantic role: dr303_64
Formula: modelo-303-iva-suma-resultados
Registry section: iva.resultado
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Result - percentage attributable to the State Tax Administration

Percentage of the result attributable to the State Administration.

Filled automatically from your taxpayer profile Percentage

Legal basis

Ley 37/1992 art. 99, art. 115, art. 116
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 65
Semantic role: dr303_65
Binding: modelo-303-profile-state-attribution-ratio
Registry section: iva.resultado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Result - Amount attributable to the State Tax Administration ([64]×[65]/100)

Field declared on modelo 303, taken from the official record design.

Calculated for you from 64 and 65 Amount in euros

Legal basis

Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 66
Semantic role: dr303_66
Formula: modelo-303-iva-atribuible-estado
Registry section: iva.resultado
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Result - Joint taxation, annual adjustment result

Result of the annual adjustment for joint taxation.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 99, art. 115, art. 116
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 68
Semantic role: dr303_68
Registry section: iva.resultado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Result of the self-assessment ([66]+[77]+[68]-[78])

Data declared in modelo 303, taken from the official record design.

Calculated for you from 66, 77, 68 and 78 Amount in euros

Legal basis

Ley 37/1992 art. 99, art. 115, art. 116
Real Decreto 1624/1992 art. 71, art. 29, art. 30

Registry identifiers

Casilla id: iva.resultado
Semantic role: iva_resultado_autoliquidacion
Formula: modelo-303-iva-resultado
Registry section: iva.resultado
Sources: aeat-dr-303-2026 boe-modelo-303-2008-form aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Result - Amounts payable from previous self-assessments of the tax year and period

Amounts payable arising from previous self-assessments for the same year and period.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 99, art. 115, art. 116
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 70
Semantic role: dr303_70
Registry section: iva.resultado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Result final ([69]-[70]+[109])

Data declared in modelo 303, taken from the official record design.

Calculated for you from 69, 70, 109 and 112 Amount in euros

Legal basis

Ley 37/1992 art. 99, art. 115, art. 116
Real Decreto 1624/1992 art. 71, art. 29, art. 30

Registry identifiers

Casilla id: 71
Semantic role: dr303_71
Formula: modelo-303-iva-resultado-final
Registry section: iva.resultado
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Additional information - Acquisitions under the cash accounting scheme - Taxable base

Taxable base of acquisitions under the cash accounting scheme.

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

Ley 37/1992 art. 163-decies, art. 163-undecies, art. 163-duodecies, art. 163-terdecies, art. 163-quinquiesdecies
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 74
Semantic role: dr303_74
Binding: modelo-303-criterio-caja-adquisiciones-base
Registry section: iva.resultado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Additional information - Acquisitions under the cash accounting scheme - Tax amount

Amount of acquisitions under the cash accounting scheme.

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

Ley 37/1992 art. 163-decies, art. 163-undecies, art. 163-duodecies, art. 163-terdecies, art. 163-quinquiesdecies
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 75
Semantic role: dr303_75
Binding: modelo-303-criterio-caja-adquisiciones-cuota
Registry section: iva.resultado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Result - Adjustment of VAT amounts under Art. 80.Five.5a LIVA

Adjustment to the result for the correction of amounts under article 80.cinco.5ª LIVA.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 99, art. 115, art. 116
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 76
Semantic role: dr303_76
Registry section: iva.resultado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Result - Import VAT settled by Customs pending payment

Import VAT assessed by Customs that is pending payment.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 99, art. 115, art. 116
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 77
Semantic role: dr303_77
Registry section: iva.resultado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

VAT credit from previous periods applied in this period

VAT amounts pending from prior periods that are applied in this period.

Calculated for you from 110 and 46 Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 99, art. 115, art. 116
Real Decreto 1624/1992 art. 71, art. 29, art. 30
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: iva.compensacion-aplicada-periodo
Semantic role: iva_compensacion_aplicada_periodo
Formula: modelo-303-compensacion-aplicada-periodo
Registry section: iva.resultado
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure boe-modelo-303-2008-form
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

VAT credit from previous periods carried forward to later periods

Prior-period VAT offsets that remain pending for later periods.

Calculated for you from 110 and 78 Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 99, art. 115, art. 116
Real Decreto 1624/1992 art. 71, art. 29, art. 30
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: iva.compensacion-pendiente-periodos-posteriores
Semantic role: iva_compensacion_pendiente_posteriores
Formula: modelo-303-compensacion-pendiente-periodos-posteriores
Registry section: iva.resultado
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure boe-modelo-303-2008-form
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

108

Corrective return - other adjustments in cases determined by discrepancy with administrative criterion

Other adjustments in an amending self-assessment for cases determined by a discrepancy in administrative interpretation.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 99, art. 115, art. 116
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 108
Semantic role: dr303_108
Registry section: iva.resultado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t

109

Result - Refunds agreed by the AEAT from previous self-assessments of the tax year and period

Refunds agreed by the AEAT in previous self-assessments for the same year and period.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 99, art. 115, art. 116
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 109
Semantic role: dr303_109
Registry section: iva.resultado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023

110

VAT credit pending offset from previous periods

VAT amounts to offset that remain pending from prior periods.

Filled automatically from your previous filing Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 99, art. 115, art. 116
Real Decreto 1624/1992 art. 71, art. 29, art. 30
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: iva.compensacion-pendiente-periodos-anteriores
Semantic role: iva_compensacion_pendiente_anteriores
Binding: modelo-303-compensacion-pendiente-anteriores
Registry section: iva.resultado
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure boe-modelo-303-2008-form
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

111

Corrective return - correction amount

Amount of the correction declared in an amending self-assessment.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 99, art. 115, art. 116
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 111
Semantic role: dr303_111
Registry section: iva.resultado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t

112

Result - Advance payment on supplies of petrol, diesel and biofuels after the winding up of the warehousing regime other than customs (State Administration)

Payment on account for supplies of petrol, diesel and biofuels attributed to the State

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 99, art. 115, art. 116
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 112
Registry section: iva.resultado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes

120

Additional information - transactions not subject due to place-of-supply rules, excluding box 123

Additional information on transactions not subject to tax under place-of-supply rules, excluding box 123.

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

Ley 37/1992 art. 69
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 120
Semantic role: dr303_120
Binding: modelo-303-casilla-120-no-sujetas-localizacion-base
Registry section: iva.resultado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

122

Additional information - transactions subject to reverse charge

Additional information on transactions subject to the reverse charge mechanism.

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

Ley 37/1992 art. 84
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 122
Semantic role: dr303_122
Binding: modelo-303-casilla-122-inversion-sujeto-pasivo-base
Registry section: iva.resultado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

123

Additional information - Transactions not subject to tax under place-of-supply rules, special One-Stop Shop schemes

Additional information on transactions not subject to tax under place-of-supply rules within special one-stop shop schemes.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 92
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 123
Semantic role: dr303_123
Registry section: iva.resultado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

124

Additional information - Transactions subject to tax under special One-Stop Shop schemes

Additional information on transactions subject to tax within special one-stop shop schemes.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 92
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 124
Semantic role: dr303_124
Registry section: iva.resultado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

compensacion-disponible-fin-periodo

Offset balance available for later periods

VAT offset balance available to carry forward after this period.

Calculated for you from 87 and compensacion-generada-periodo Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 99, art. 115, art. 116
Real Decreto 1624/1992 art. 71, art. 29, art. 30
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: iva.compensacion-disponible-fin-periodo
Semantic role: iva_compensacion_disponible_fin_periodo
Formula: modelo-303-compensacion-disponible-fin-periodo
Registry section: iva.resultado
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure boe-modelo-303-2008-form
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

compensacion-generada-periodo

Offset balance generated in this period

VAT offset balance generated by this period's self-assessment.

Calculated for you from 69 Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 99, art. 115, art. 116
Real Decreto 1624/1992 art. 71, art. 29, art. 30
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: iva.compensacion-generada-periodo
Semantic role: iva_compensacion_generada_periodo
Formula: modelo-303-compensacion-generada-periodo
Registry section: iva.resultado
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure boe-modelo-303-2008-form
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Recargo equivalencia › Devengado¶

156

Equivalence surcharge at 0.5% - Taxable base

Taxable base of the equivalence surcharge at 0.5%.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 156
Semantic role: dr303_156
Registry section: iva.recargo_equivalencia.devengado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023

157

Equivalence surcharge at 0.5% - Rate percentage

Percentage rate of the equivalence surcharge at 0.5%.

You enter this Percentage

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 157
Semantic role: dr303_157
Registry section: iva.recargo_equivalencia.devengado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023

158

Equivalence surcharge at 0.5% - Tax amount

Amount of the equivalence surcharge at 0.5%.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91, art. 161
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 158
Semantic role: dr303_158
Registry section: iva.recargo_equivalencia.devengado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023

170

New equivalence surcharge rate from 2024 - Tax amount

Amount of the new equivalence surcharge from 2024.

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91, art. 161
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 170
Semantic role: dr303_170
Binding: modelo-303-recargo-equivalencia-super-reducido-cuota
Registry section: iva.recargo_equivalencia.devengado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t

IVA › Regimen general › Deducible¶

Deductible VAT on domestic current transactions - Tax base

Base of deductible VAT on current domestic transactions.

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94, art. 95
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 28
Semantic role: dr303_28
Binding: modelo-303-iva-soportado-interiores-base
Registry section: iva.regimen_general.deducible
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Deductible VAT on domestic current transactions - Tax amount

Amount of deductible VAT on current domestic transactions.

Calculated for you from iva.soportado.interiores Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94, art. 95
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 29
Semantic role: dr303_29
Formula: modelo-303-dr303-29-projection
Registry section: iva.regimen_general.deducible
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Deductible VAT on domestic transactions involving capital goods - Tax base

Base of deductible VAT on domestic transactions in capital goods.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94, art. 95
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 30
Semantic role: dr303_30
Registry section: iva.regimen_general.deducible
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Deductible VAT on domestic transactions involving capital goods - Tax amount

Amount of deductible VAT on domestic transactions in capital goods.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94, art. 95
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 31
Semantic role: dr303_31
Registry section: iva.regimen_general.deducible
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Deductible VAT on imports of current goods - Tax base

Base of deductible VAT on imports of current goods.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94, art. 95
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 32
Semantic role: dr303_32
Registry section: iva.regimen_general.deducible
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Deductible VAT on imports of current goods - Tax amount

Amount of deductible VAT on imports of current goods.

Calculated for you from iva.soportado.importaciones Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94, art. 95
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 33
Semantic role: dr303_33
Formula: modelo-303-dr303-33-projection
Registry section: iva.regimen_general.deducible
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Deductible VAT on imports of capital goods - Tax base

Base of deductible VAT on imports of capital goods.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94, art. 95
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 34
Semantic role: dr303_34
Registry section: iva.regimen_general.deducible
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Deductible VAT on imports of capital goods - Tax amount

Amount of deductible VAT on imports of capital goods.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94, art. 95
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 35
Semantic role: dr303_35
Registry section: iva.regimen_general.deducible
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Deductible VAT on intra-Community acquisitions of current goods - Tax base

Base of deductible VAT on current intra-Community acquisitions.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94, art. 95
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 36
Semantic role: dr303_36
Registry section: iva.regimen_general.deducible
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Deductible VAT on intra-Community acquisitions of current goods - Tax amount

Amount of deductible VAT on current intra-Community acquisitions.

Calculated for you from iva.autorepercutido.intracomunitaria.deducible Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94, art. 95
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 37
Semantic role: dr303_37
Formula: modelo-303-dr303-37-projection
Registry section: iva.regimen_general.deducible
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Deductible VAT on intra-Community acquisitions of capital goods - Tax base

Base of deductible VAT on intra-Community acquisitions of capital goods.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94, art. 95
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 38
Semantic role: dr303_38
Registry section: iva.regimen_general.deducible
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Deductible VAT on intra-Community acquisitions of capital goods - Tax amount

Amount of deductible VAT on intra-Community acquisitions of capital goods.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94, art. 95
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 39
Semantic role: dr303_39
Registry section: iva.regimen_general.deducible
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Correction of deductions - Tax base

Base of the correction of deductions.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94, art. 95
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 40
Semantic role: dr303_40
Registry section: iva.regimen_general.deducible
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Correction of deductions - Tax amount

Amount of the correction of deductions.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94, art. 95
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 41
Semantic role: dr303_41
Registry section: iva.regimen_general.deducible
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Flat-rate compensation under the special scheme for agriculture, livestock farming and fishing - Tax amount

Amount of compensation under the special scheme for agriculture, livestock farming and fishing.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94, art. 95
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 42
Semantic role: dr303_42
Registry section: iva.regimen_general.deducible
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Capital goods adjustment - Tax amount

Amount of the capital goods adjustment.

Filled automatically from your bienes de inversión regularisation Amount in euros

Legal basis

Ley 37/1992 art. 107, art. 108, art. 109, art. 110
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 43
Semantic role: dr303_43
Binding: modelo-303-bienes-inversion-regularizacion-casilla-43
Registry section: iva.regimen_general.deducible
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Pro rata regularisation using the final percentage - Tax amount

Amount of the pro rata adjustment by definitive percentage.

Filled automatically from your prorrata regularisation Amount in euros

Legal basis

Ley 37/1992 art. 104, art. 105, art. 92, art. 94, art. 95
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 44
Semantic role: dr303_44
Binding: modelo-303-prorrata-regularizacion-casilla-44
Registry section: iva.regimen_general.deducible
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Total deductible amount

Total amount of VAT to be deducted.

Calculated for you from iva.cuota-deducible-total Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94, art. 95
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 45
Semantic role: dr303_45
Formula: modelo-303-dr303-45-projection
Registry section: iva.regimen_general.deducible
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

iva.autorepercutido.interior.deducible

Deductible reverse-charge VAT on domestic transactions (LIVA art. 84.Uno.2 + art. 92; official box 37)

Deductible self-assessed VAT on domestic transactions subject to reverse charge.

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

Ley 37/1992 art. 84, art. 92
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: iva.autorepercutido.interior.deducible
Semantic role: iva_cuota_autorepercutida_interior_deducible
Binding: modelo-303-iva-autorepercutido-interior-deducible-cuota
Registry section: iva.regimen_general.deducible
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

iva.autorepercutido.intracomunitaria.deducible

Deductible reverse-charge VAT on intra-Community acquisitions (LIVA art. 13 + art. 15 + art. 84.Uno.2 + art. 92; official boxes 36/37)

Deductible self-assessed VAT on intra-Community acquisitions of goods and services.

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

Ley 37/1992 art. 13, art. 15, art. 69, art. 70, art. 84, art. 92
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: iva.autorepercutido.intracomunitaria.deducible
Semantic role: iva_cuota_autorepercutida_intracomunitaria_deducible
Binding: modelo-303-iva-autorepercutido-intracomunitaria-deducible-cuota
Registry section: iva.regimen_general.deducible
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

iva.soportado.importaciones

Deductible input VAT on imports of current goods (LIVA art. 17 + art. 92; official box 33)

Deductible input VAT borne on imports of current goods.

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

Ley 37/1992 art. 17, art. 92
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: iva.soportado.importaciones
Semantic role: iva_cuota_soportada_importaciones
Binding: modelo-303-iva-soportado-importaciones-cuota
Registry section: iva.regimen_general.deducible
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

iva.soportado.interiores

Deductible input VAT on domestic current transactions

Deductible input VAT borne on domestic current transactions.

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

Ley 37/1992 art. 92
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: iva.soportado.interiores
Semantic role: iva_cuota_soportada_interiores
Binding: modelo-303-iva-soportado-interiores-cuota
Registry section: iva.regimen_general.deducible
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Regimen simplificado¶

Simplified regime - Q1-Q2-Q3: total payments on account for all activities

Sum of payments on account for all activities under the simplified regime in the 1st, 2nd or 3rd quarter.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 122, art. 123, art. 124
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 47
Semantic role: dr303_47
Registry section: iva.regimen_simplificado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Simplified regime - Q4: total VAT amounts under the simplified regime for all activities

Sum of amounts arising from all activities under the simplified regime in the 4th quarter.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 122, art. 123, art. 124
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 48
Semantic role: dr303_48
Registry section: iva.regimen_simplificado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Simplified regime - Q4: total payments on account made during the tax year

Sum of payments on account made during the year under the simplified regime in the 4th quarter.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 122, art. 123, art. 124
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 49
Semantic role: dr303_49
Registry section: iva.regimen_simplificado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Simplified regime - Q4: result ([48]-[49])

Result of the simplified regime in the 4th quarter, calculated as box 48 minus box 49 ([48]-[49]).

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 122, art. 123, art. 124
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 50
Semantic role: dr303_50
Registry section: iva.regimen_simplificado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Simplified regime - VAT accrued on intra-Community acquisitions of goods

VAT amounts accrued on intra-Community acquisitions of goods under the simplified regime.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 122, art. 123, art. 124
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 51
Semantic role: dr303_51
Registry section: iva.regimen_simplificado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Simplified regime - VAT accrued on disposals of fixed assets

VAT amounts accrued on supplies of fixed assets under the simplified regime.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 122, art. 123, art. 124
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 52
Semantic role: dr303_52
Registry section: iva.regimen_simplificado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Simplified regime - VAT accrued under the reverse charge mechanism

VAT amounts accrued under the simplified regime on transactions subject to the reverse charge mechanism.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 122, art. 123, art. 124
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 53
Semantic role: dr303_53
Registry section: iva.regimen_simplificado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Simplified regime - Total resulting VAT amount

Total resulting amount under the simplified regime.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 122, art. 123, art. 124
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 54
Semantic role: dr303_54
Registry section: iva.regimen_simplificado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Simplified regime - Deductible VAT on the acquisition or import of fixed assets

Deductible VAT on the acquisition or import of fixed assets under the simplified regime.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 122, art. 123, art. 124
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 55
Semantic role: dr303_55
Registry section: iva.regimen_simplificado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Simplified regime - Deductible VAT from the capital goods adjustment

Deductible VAT on the capital goods adjustment under the simplified regime.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 122, art. 123, art. 124
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 56
Semantic role: dr303_56
Registry section: iva.regimen_simplificado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Simplified regime - Total deductible VAT under the simplified regime ([55]+[56])

Total deductible VAT under the simplified regime, calculated as box 55 plus box 56 ([55]+[56]).

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 122, art. 123, art. 124
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 57
Semantic role: dr303_57
Registry section: iva.regimen_simplificado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Simplified regime - Result under the simplified regime ([54]-[57])

Result of the simplified regime, calculated as box 54 minus box 57 ([54]-[57]).

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 122, art. 123, art. 124
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 58
Semantic role: dr303_58
Registry section: iva.regimen_simplificado
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Prorrata › Actividad › Fila 1 › Cnae¶

500

Pro rata shares - 1 - CNAE activity code

Box 500 of modelo 303, tax year 2022.

Filled from its source row Text

4 to 4 characters

Legal basis

Ley 37/1992 art. 102, art. 104
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 500
Semantic role: m303_prorrata_actividad_fila_1_cnae_2026_four_digit
Registry section: iva.prorrata.actividad.fila_1.cnae
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Prorrata › Actividad › Fila 1 › Operaciones total¶

501

Pro rata shares - 1 - Amount of transactions

Box 501 of modelo 303, tax year 2022.

Filled from its source row Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 102, art. 104
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 501
Semantic role: m303_prorrata_actividad_fila_1_operaciones_total
Registry section: iva.prorrata.actividad.fila_1.operaciones_total
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Prorrata › Actividad › Fila 1 › Operaciones con derecho¶

502

Pro rata shares - 1 - Amount of transactions carrying a right to deduct

Box 502 of modelo 303, tax year 2022.

Filled from its source row Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 102, art. 104
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 502
Semantic role: m303_prorrata_actividad_fila_1_operaciones_con_derecho
Registry section: iva.prorrata.actividad.fila_1.operaciones_con_derecho
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Prorrata › Actividad › Fila 1 › Tipo¶

503

Pro rata shares - 1 - Pro rata type

Box 503 of modelo 303, tax year 2022.

Filled from its source row Text

One of: G, E

Legal basis

Ley 37/1992 art. 102, art. 104
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 503
Semantic role: m303_prorrata_actividad_fila_1_tipo
Registry section: iva.prorrata.actividad.fila_1.tipo
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Prorrata › Actividad › Fila 1 › Porcentaje¶

504

Pro rata shares - 1 - Pro rata %

Box 504 of modelo 303, tax year 2022.

Filled from its source row Percentage

Between 0 and 100

Legal basis

Ley 37/1992 art. 102, art. 104
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 504
Semantic role: m303_prorrata_actividad_fila_1_porcentaje
Registry section: iva.prorrata.actividad.fila_1.porcentaje
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Prorrata › Actividad › Fila 2 › Cnae¶

505

Pro rata shares - 2 - CNAE activity code

Box 505 of modelo 303, tax year 2022.

Filled from its source row Text

4 to 4 characters

Legal basis

Ley 37/1992 art. 102, art. 104
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 505
Semantic role: m303_prorrata_actividad_fila_2_cnae_2026_four_digit
Registry section: iva.prorrata.actividad.fila_2.cnae
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Prorrata › Actividad › Fila 2 › Operaciones total¶

506

Pro rata shares - 2 - Amount of transactions

Box 506 of modelo 303, tax year 2022.

Filled from its source row Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 102, art. 104
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 506
Semantic role: m303_prorrata_actividad_fila_2_operaciones_total
Registry section: iva.prorrata.actividad.fila_2.operaciones_total
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Prorrata › Actividad › Fila 2 › Operaciones con derecho¶

507

Pro rata shares - 2 - Amount of transactions carrying a right to deduct

Box 507 of modelo 303, tax year 2022.

Filled from its source row Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 102, art. 104
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 507
Semantic role: m303_prorrata_actividad_fila_2_operaciones_con_derecho
Registry section: iva.prorrata.actividad.fila_2.operaciones_con_derecho
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Prorrata › Actividad › Fila 2 › Tipo¶

508

Pro rata shares - 2 - Pro rata type

Box 508 of modelo 303, tax year 2022.

Filled from its source row Text

One of: G, E

Legal basis

Ley 37/1992 art. 102, art. 104
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 508
Semantic role: m303_prorrata_actividad_fila_2_tipo
Registry section: iva.prorrata.actividad.fila_2.tipo
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Prorrata › Actividad › Fila 2 › Porcentaje¶

509

Pro rata shares - 2 - Pro rata %

Box 509 of modelo 303, tax year 2022.

Filled from its source row Percentage

Between 0 and 100

Legal basis

Ley 37/1992 art. 102, art. 104
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 509
Semantic role: m303_prorrata_actividad_fila_2_porcentaje
Registry section: iva.prorrata.actividad.fila_2.porcentaje
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Prorrata › Actividad › Fila 3 › Cnae¶

510

Pro rata shares - 3 - CNAE activity code

Box 510 of modelo 303, tax year 2022.

Filled from its source row Text

4 to 4 characters

Legal basis

Ley 37/1992 art. 102, art. 104
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 510
Semantic role: m303_prorrata_actividad_fila_3_cnae_2026_four_digit
Registry section: iva.prorrata.actividad.fila_3.cnae
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Prorrata › Actividad › Fila 3 › Operaciones total¶

511

Pro rata shares - 3 - Amount of transactions

Box 511 of modelo 303, tax year 2022.

Filled from its source row Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 102, art. 104
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 511
Semantic role: m303_prorrata_actividad_fila_3_operaciones_total
Registry section: iva.prorrata.actividad.fila_3.operaciones_total
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Prorrata › Actividad › Fila 3 › Operaciones con derecho¶

512

Pro rata shares - 3 - Amount of transactions carrying a right to deduct

Box 512 of modelo 303, tax year 2022.

Filled from its source row Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 102, art. 104
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 512
Semantic role: m303_prorrata_actividad_fila_3_operaciones_con_derecho
Registry section: iva.prorrata.actividad.fila_3.operaciones_con_derecho
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Prorrata › Actividad › Fila 3 › Tipo¶

513

Pro rata shares - 3 - Pro rata type

Box 513 of modelo 303, tax year 2022.

Filled from its source row Text

One of: G, E

Legal basis

Ley 37/1992 art. 102, art. 104
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 513
Semantic role: m303_prorrata_actividad_fila_3_tipo
Registry section: iva.prorrata.actividad.fila_3.tipo
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Prorrata › Actividad › Fila 3 › Porcentaje¶

514

Pro rata shares - 3 - Pro rata %

Box 514 of modelo 303, tax year 2022.

Filled from its source row Percentage

Between 0 and 100

Legal basis

Ley 37/1992 art. 102, art. 104
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 514
Semantic role: m303_prorrata_actividad_fila_3_porcentaje
Registry section: iva.prorrata.actividad.fila_3.porcentaje
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Prorrata › Actividad › Fila 4 › Cnae¶

515

Pro rata shares - 4 - CNAE activity code

Box 515 of modelo 303, tax year 2022.

Filled from its source row Text

4 to 4 characters

Legal basis

Ley 37/1992 art. 102, art. 104
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 515
Semantic role: m303_prorrata_actividad_fila_4_cnae_2026_four_digit
Registry section: iva.prorrata.actividad.fila_4.cnae
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Prorrata › Actividad › Fila 4 › Operaciones total¶

516

Pro rata shares - 4 - Amount of transactions

Box 516 of modelo 303, tax year 2022.

Filled from its source row Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 102, art. 104
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 516
Semantic role: m303_prorrata_actividad_fila_4_operaciones_total
Registry section: iva.prorrata.actividad.fila_4.operaciones_total
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Prorrata › Actividad › Fila 4 › Operaciones con derecho¶

517

Pro rata shares - 4 - Amount of transactions carrying a right to deduct

Box 517 of modelo 303, tax year 2022.

Filled from its source row Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 102, art. 104
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 517
Semantic role: m303_prorrata_actividad_fila_4_operaciones_con_derecho
Registry section: iva.prorrata.actividad.fila_4.operaciones_con_derecho
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Prorrata › Actividad › Fila 4 › Tipo¶

518

Pro rata shares - 4 - Pro rata type

Box 518 of modelo 303, tax year 2022.

Filled from its source row Text

One of: G, E

Legal basis

Ley 37/1992 art. 102, art. 104
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 518
Semantic role: m303_prorrata_actividad_fila_4_tipo
Registry section: iva.prorrata.actividad.fila_4.tipo
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Prorrata › Actividad › Fila 4 › Porcentaje¶

519

Pro rata shares - 4 - Pro rata %

Box 519 of modelo 303, tax year 2022.

Filled from its source row Percentage

Between 0 and 100

Legal basis

Ley 37/1992 art. 102, art. 104
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 519
Semantic role: m303_prorrata_actividad_fila_4_porcentaje
Registry section: iva.prorrata.actividad.fila_4.porcentaje
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Prorrata › Actividad › Fila 5 › Cnae¶

520

Pro rata shares - 5 - CNAE activity code

Box 520 of modelo 303, tax year 2022.

Filled from its source row Text

4 to 4 characters

Legal basis

Ley 37/1992 art. 102, art. 104
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 520
Semantic role: m303_prorrata_actividad_fila_5_cnae_2026_four_digit
Registry section: iva.prorrata.actividad.fila_5.cnae
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Prorrata › Actividad › Fila 5 › Operaciones total¶

521

Pro rata shares - 5 - Amount of transactions

Box 521 of modelo 303, tax year 2022.

Filled from its source row Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 102, art. 104
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 521
Semantic role: m303_prorrata_actividad_fila_5_operaciones_total
Registry section: iva.prorrata.actividad.fila_5.operaciones_total
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Prorrata › Actividad › Fila 5 › Operaciones con derecho¶

522

Pro rata shares - 5 - Amount of transactions carrying a right to deduct

Box 522 of modelo 303, tax year 2022.

Filled from its source row Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 102, art. 104
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 522
Semantic role: m303_prorrata_actividad_fila_5_operaciones_con_derecho
Registry section: iva.prorrata.actividad.fila_5.operaciones_con_derecho
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Prorrata › Actividad › Fila 5 › Tipo¶

523

Pro rata shares - 5 - Pro rata type

Box 523 of modelo 303, tax year 2022.

Filled from its source row Text

One of: G, E

Legal basis

Ley 37/1992 art. 102, art. 104
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 523
Semantic role: m303_prorrata_actividad_fila_5_tipo
Registry section: iva.prorrata.actividad.fila_5.tipo
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Prorrata › Actividad › Fila 5 › Porcentaje¶

524

Pro rata shares - 5 - Pro rata %

Box 524 of modelo 303, tax year 2022.

Filled from its source row Percentage

Between 0 and 100

Legal basis

Ley 37/1992 art. 102, art. 104
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 524
Semantic role: m303_prorrata_actividad_fila_5_porcentaje
Registry section: iva.prorrata.actividad.fila_5.porcentaje
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Deducciones › Sectores diferenciados › Sector 1 › Domestic current base¶

700

13. Differentiated deduction regimes - 1 - Deductible IVA, domestic transactions - Current goods and services - Taxable base

Box 700 of modelo 303, tax year 2022.

Filled from its source row Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 101, art. 104
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 700
Semantic role: m303_deducciones_sector_1_domestic_current_base
Registry section: iva.deducciones.sectores_diferenciados.sector_1.domestic_current_base
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Deducciones › Sectores diferenciados › Sector 1 › Domestic current cuota¶

701

13. Differentiated deduction regimes - 1 - Deductible IVA, domestic transactions - Current goods and services - Deductible amount

Box 701 of modelo 303, tax year 2022.

Filled from its source row Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 101, art. 104
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 701
Semantic role: m303_deducciones_sector_1_domestic_current_cuota
Registry section: iva.deducciones.sectores_diferenciados.sector_1.domestic_current_cuota
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Deducciones › Sectores diferenciados › Sector 1 › Domestic investment base¶

702

13. Differentiated deduction regimes - 1 - Deductible IVA, domestic transactions - Capital goods - Taxable base

Box 702 of modelo 303, tax year 2022.

Filled from its source row Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 101, art. 104
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 702
Semantic role: m303_deducciones_sector_1_domestic_investment_base
Registry section: iva.deducciones.sectores_diferenciados.sector_1.domestic_investment_base
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Deducciones › Sectores diferenciados › Sector 1 › Domestic investment cuota¶

703

13. Differentiated deduction regimes - 1 - Deductible IVA, domestic transactions - Capital goods - Deductible amount

Box 703 of modelo 303, tax year 2022.

Filled from its source row Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 101, art. 104
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 703
Semantic role: m303_deducciones_sector_1_domestic_investment_cuota
Registry section: iva.deducciones.sectores_diferenciados.sector_1.domestic_investment_cuota
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Deducciones › Sectores diferenciados › Sector 1 › Import current base¶

704

13. Differentiated deduction regimes - 1 - Deductible IVA, imports - Current goods - Taxable base

Box 704 of modelo 303, tax year 2022.

Filled from its source row Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 101, art. 104
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 704
Semantic role: m303_deducciones_sector_1_import_current_base
Registry section: iva.deducciones.sectores_diferenciados.sector_1.import_current_base
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Deducciones › Sectores diferenciados › Sector 1 › Import current cuota¶

705

13. Differentiated deduction regimes - 1 - Deductible IVA, imports - Current goods - Deductible amount

Box 705 of modelo 303, tax year 2022.

Filled from its source row Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 101, art. 104
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 705
Semantic role: m303_deducciones_sector_1_import_current_cuota
Registry section: iva.deducciones.sectores_diferenciados.sector_1.import_current_cuota
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Deducciones › Sectores diferenciados › Sector 1 › Import investment base¶

706

13. Differentiated deduction regimes - 1 - Deductible IVA, imports - Capital goods - Taxable base

Box 706 of modelo 303, tax year 2022.

Filled from its source row Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 101, art. 104
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 706
Semantic role: m303_deducciones_sector_1_import_investment_base
Registry section: iva.deducciones.sectores_diferenciados.sector_1.import_investment_base
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Deducciones › Sectores diferenciados › Sector 1 › Import investment cuota¶

707

13. Differentiated deduction regimes - 1 - Deductible IVA, imports - Capital goods - Deductible amount

Box 707 of modelo 303, tax year 2022.

Filled from its source row Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 101, art. 104
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 707
Semantic role: m303_deducciones_sector_1_import_investment_cuota
Registry section: iva.deducciones.sectores_diferenciados.sector_1.import_investment_cuota
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Deducciones › Sectores diferenciados › Sector 1 › Intra eu current base¶

708

13. Differentiated deduction regimes - 1 - Deductible IVA, intra-Community acquisitions - Current goods and services - Taxable base

Box 708 of modelo 303, tax year 2022.

Filled from its source row Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 101, art. 104
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 708
Semantic role: m303_deducciones_sector_1_intra_eu_current_base
Registry section: iva.deducciones.sectores_diferenciados.sector_1.intra_eu_current_base
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Deducciones › Sectores diferenciados › Sector 1 › Intra eu current cuota¶

709

13. Differentiated deduction regimes - 1 - Deductible IVA, intra-Community acquisitions - Current goods and services - Deductible amount

Box 709 of modelo 303, tax year 2022.

Filled from its source row Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 101, art. 104
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 709
Semantic role: m303_deducciones_sector_1_intra_eu_current_cuota
Registry section: iva.deducciones.sectores_diferenciados.sector_1.intra_eu_current_cuota
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Deducciones › Sectores diferenciados › Sector 1 › Intra eu investment base¶

710

13. Differentiated deduction regimes - 1 - Deductible IVA, intra-Community acquisitions - Capital goods - Taxable base

Box 710 of modelo 303, tax year 2022.

Filled from its source row Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 101, art. 104
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 710
Semantic role: m303_deducciones_sector_1_intra_eu_investment_base
Registry section: iva.deducciones.sectores_diferenciados.sector_1.intra_eu_investment_base
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Deducciones › Sectores diferenciados › Sector 1 › Intra eu investment cuota¶

711

13. Differentiated deduction regimes - 1 - Deductible IVA, intra-Community acquisitions - Capital goods - Deductible amount

Box 711 of modelo 303, tax year 2022.

Filled from its source row Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 101, art. 104
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 711
Semantic role: m303_deducciones_sector_1_intra_eu_investment_cuota
Registry section: iva.deducciones.sectores_diferenciados.sector_1.intra_eu_investment_cuota
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Deducciones › Sectores diferenciados › Sector 1 › Reagp base¶

712

13. Differentiated deduction regimes - 1 - Compensation, special regime for agriculture, livestock and fishing - Taxable base

Box 712 of modelo 303, tax year 2022.

Filled from its source row Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 101, art. 104
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 712
Semantic role: m303_deducciones_sector_1_reagp_base
Registry section: iva.deducciones.sectores_diferenciados.sector_1.reagp_base
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Deducciones › Sectores diferenciados › Sector 1 › Reagp cuota¶

713

13. Differentiated deduction regimes - 1 - Compensation, special regime for agriculture, livestock and fishing - Deductible amount

Box 713 of modelo 303, tax year 2022.

Filled from its source row Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 101, art. 104
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 713
Semantic role: m303_deducciones_sector_1_reagp_cuota
Registry section: iva.deducciones.sectores_diferenciados.sector_1.reagp_cuota
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Deducciones › Sectores diferenciados › Sector 1 › Rectification base¶

714

13. Differentiated deduction regimes - 1 - Correction of deductions - Taxable base

Box 714 of modelo 303, tax year 2022.

Filled from its source row Amount in euros

Legal basis

Ley 37/1992 art. 101, art. 104
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 714
Semantic role: m303_deducciones_sector_1_rectification_base
Registry section: iva.deducciones.sectores_diferenciados.sector_1.rectification_base
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Deducciones › Sectores diferenciados › Sector 1 › Rectification cuota¶

715

13. Differentiated deduction regimes - 1 - Correction of deductions - Deductible amount

Box 715 of modelo 303, tax year 2022.

Filled from its source row Amount in euros

Legal basis

Ley 37/1992 art. 101, art. 104
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 715
Semantic role: m303_deducciones_sector_1_rectification_cuota
Registry section: iva.deducciones.sectores_diferenciados.sector_1.rectification_cuota
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Deducciones › Sectores diferenciados › Sector 1 › Investment regularisation¶

716

13. Differentiated deduction regimes - 1 - Adjustment of capital goods

Box 716 of modelo 303, tax year 2022.

Filled from its source row Amount in euros

Legal basis

Ley 37/1992 art. 101, art. 104
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 716
Semantic role: m303_deducciones_sector_1_investment_regularisation
Registry section: iva.deducciones.sectores_diferenciados.sector_1.investment_regularisation
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Deducciones › Sectores diferenciados › Sector 1 › Total¶

717

13. Differentiated deduction regimes - 1 - Total deductions

Box 717 of modelo 303, tax year 2022.

Filled from its source row Amount in euros

Legal basis

Ley 37/1992 art. 101, art. 104
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 717
Semantic role: m303_deducciones_sector_1_total
Registry section: iva.deducciones.sectores_diferenciados.sector_1.total
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Deducciones › Sectores diferenciados › Sector 2 › Domestic current base¶

718

13. Differentiated deduction regimes - 2 - Deductible IVA, domestic transactions - Current goods and services - Taxable base

Box 718 of modelo 303, tax year 2022.

Filled from its source row Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 101, art. 104
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 718
Semantic role: m303_deducciones_sector_2_domestic_current_base
Registry section: iva.deducciones.sectores_diferenciados.sector_2.domestic_current_base
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Deducciones › Sectores diferenciados › Sector 2 › Domestic current cuota¶

719

13. Differentiated deduction regimes - 2 - Deductible IVA, domestic transactions - Current goods and services - Deductible amount

Box 719 of modelo 303, tax year 2022.

Filled from its source row Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 101, art. 104
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 719
Semantic role: m303_deducciones_sector_2_domestic_current_cuota
Registry section: iva.deducciones.sectores_diferenciados.sector_2.domestic_current_cuota
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Deducciones › Sectores diferenciados › Sector 2 › Domestic investment base¶

720

13. Differentiated deduction regimes - 2 - Deductible IVA, domestic transactions - Capital goods - Taxable base

Box 720 of modelo 303, tax year 2022.

Filled from its source row Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 101, art. 104
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 720
Semantic role: m303_deducciones_sector_2_domestic_investment_base
Registry section: iva.deducciones.sectores_diferenciados.sector_2.domestic_investment_base
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Deducciones › Sectores diferenciados › Sector 2 › Domestic investment cuota¶

721

13. Differentiated deduction regimes - 2 - Deductible IVA, domestic transactions - Capital goods - Deductible amount

Box 721 of modelo 303, tax year 2022.

Filled from its source row Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 101, art. 104
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 721
Semantic role: m303_deducciones_sector_2_domestic_investment_cuota
Registry section: iva.deducciones.sectores_diferenciados.sector_2.domestic_investment_cuota
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Deducciones › Sectores diferenciados › Sector 2 › Import current base¶

722

13. Differentiated deduction regimes - 2 - Deductible IVA, imports - Current goods - Taxable base

Box 722 of modelo 303, tax year 2022.

Filled from its source row Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 101, art. 104
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 722
Semantic role: m303_deducciones_sector_2_import_current_base
Registry section: iva.deducciones.sectores_diferenciados.sector_2.import_current_base
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Deducciones › Sectores diferenciados › Sector 2 › Import current cuota¶

723

13. Differentiated deduction regimes - 2 - Deductible IVA, imports - Current goods - Deductible amount

Box 723 of modelo 303, tax year 2022.

Filled from its source row Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 101, art. 104
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 723
Semantic role: m303_deducciones_sector_2_import_current_cuota
Registry section: iva.deducciones.sectores_diferenciados.sector_2.import_current_cuota
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Deducciones › Sectores diferenciados › Sector 2 › Import investment base¶

724

13. Differentiated deduction regimes - 2 - Deductible IVA, imports - Capital goods - Taxable base

Box 724 of modelo 303, tax year 2022.

Filled from its source row Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 101, art. 104
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 724
Semantic role: m303_deducciones_sector_2_import_investment_base
Registry section: iva.deducciones.sectores_diferenciados.sector_2.import_investment_base
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Deducciones › Sectores diferenciados › Sector 2 › Import investment cuota¶

725

13. Differentiated deduction regimes - 2 - Deductible IVA, imports - Capital goods - Deductible amount

Box 725 of modelo 303, tax year 2022.

Filled from its source row Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 101, art. 104
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 725
Semantic role: m303_deducciones_sector_2_import_investment_cuota
Registry section: iva.deducciones.sectores_diferenciados.sector_2.import_investment_cuota
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Deducciones › Sectores diferenciados › Sector 2 › Intra eu current base¶

726

13. Differentiated deduction regimes - 2 - Deductible IVA, intra-Community acquisitions - Current goods and services - Taxable base

Box 726 of modelo 303, tax year 2022.

Filled from its source row Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 101, art. 104
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 726
Semantic role: m303_deducciones_sector_2_intra_eu_current_base
Registry section: iva.deducciones.sectores_diferenciados.sector_2.intra_eu_current_base
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Deducciones › Sectores diferenciados › Sector 2 › Intra eu current cuota¶

727

13. Differentiated deduction regimes - 2 - Deductible IVA, intra-Community acquisitions - Current goods and services - Deductible amount

Box 727 of modelo 303, tax year 2022.

Filled from its source row Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 101, art. 104
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 727
Semantic role: m303_deducciones_sector_2_intra_eu_current_cuota
Registry section: iva.deducciones.sectores_diferenciados.sector_2.intra_eu_current_cuota
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Deducciones › Sectores diferenciados › Sector 2 › Intra eu investment base¶

728

13. Differentiated deduction regimes - 2 - Deductible IVA, intra-Community acquisitions - Capital goods - Taxable base

Box 728 of modelo 303, tax year 2022.

Filled from its source row Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 101, art. 104
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 728
Semantic role: m303_deducciones_sector_2_intra_eu_investment_base
Registry section: iva.deducciones.sectores_diferenciados.sector_2.intra_eu_investment_base
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Deducciones › Sectores diferenciados › Sector 2 › Intra eu investment cuota¶

729

13. Differentiated deduction regimes - 2 - Deductible IVA, intra-Community acquisitions - Capital goods - Deductible amount

Box 729 of modelo 303, tax year 2022.

Filled from its source row Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 101, art. 104
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 729
Semantic role: m303_deducciones_sector_2_intra_eu_investment_cuota
Registry section: iva.deducciones.sectores_diferenciados.sector_2.intra_eu_investment_cuota
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Deducciones › Sectores diferenciados › Sector 2 › Reagp base¶

730

13. Differentiated deduction regimes - 2 - Compensation, special regime for agriculture, livestock and fishing - Taxable base

Box 730 of modelo 303, tax year 2022.

Filled from its source row Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 101, art. 104
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 730
Semantic role: m303_deducciones_sector_2_reagp_base
Registry section: iva.deducciones.sectores_diferenciados.sector_2.reagp_base
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Deducciones › Sectores diferenciados › Sector 2 › Reagp cuota¶

731

13. Differentiated deduction regimes - 2 - Compensation, special regime for agriculture, livestock and fishing - Deductible amount

Box 731 of modelo 303, tax year 2022.

Filled from its source row Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 101, art. 104
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 731
Semantic role: m303_deducciones_sector_2_reagp_cuota
Registry section: iva.deducciones.sectores_diferenciados.sector_2.reagp_cuota
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Deducciones › Sectores diferenciados › Sector 2 › Rectification base¶

732

13. Differentiated deduction regimes - 2 - Correction of deductions - Taxable base

Box 732 of modelo 303, tax year 2022.

Filled from its source row Amount in euros

Legal basis

Ley 37/1992 art. 101, art. 104
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 732
Semantic role: m303_deducciones_sector_2_rectification_base
Registry section: iva.deducciones.sectores_diferenciados.sector_2.rectification_base
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Deducciones › Sectores diferenciados › Sector 2 › Rectification cuota¶

733

13. Differentiated deduction regimes - 2 - Correction of deductions - Deductible amount

Box 733 of modelo 303, tax year 2022.

Filled from its source row Amount in euros

Legal basis

Ley 37/1992 art. 101, art. 104
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 733
Semantic role: m303_deducciones_sector_2_rectification_cuota
Registry section: iva.deducciones.sectores_diferenciados.sector_2.rectification_cuota
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Deducciones › Sectores diferenciados › Sector 2 › Investment regularisation¶

734

13. Differentiated deduction regimes - 2 - Adjustment of capital goods

Box 734 of modelo 303, tax year 2022.

Filled from its source row Amount in euros

Legal basis

Ley 37/1992 art. 101, art. 104
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 734
Semantic role: m303_deducciones_sector_2_investment_regularisation
Registry section: iva.deducciones.sectores_diferenciados.sector_2.investment_regularisation
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Deducciones › Sectores diferenciados › Sector 2 › Total¶

735

13. Differentiated deduction regimes - 2 - Total deductions

Box 735 of modelo 303, tax year 2022.

Filled from its source row Amount in euros

Legal basis

Ley 37/1992 art. 101, art. 104
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: 735
Semantic role: m303_deducciones_sector_2_total
Registry section: iva.deducciones.sectores_diferenciados.sector_2.total
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

Declarante¶

ejercicio

Self-assessment tax year

Tax year to which the self-assessment refers.

Reference only Year

Required

Legal basis

Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: decl.ejercicio
Semantic role: filing_year
Registry section: declarante
Sources: boe-modelo-303-2008-form aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

periodo

Quarterly period (1T / 2T / 3T / 4T)

Quarterly period for the self-assessment: 1Q, 2Q, 3Q, or 4Q.

Reference only Period

Required

Legal basis

Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: decl.periodo
Semantic role: filing_period
Registry section: declarante
Sources: boe-modelo-303-2008-form aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Regimen general › Inversion sujeto pasivo¶

iva.autorepercutido.interior.devengado

Accrued reverse-charge VAT on domestic transactions (LIVA art. 84.Uno.2; official box 13)

Accrued self-assessed VAT on domestic transactions subject to reverse charge.

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

Ley 37/1992 art. 84
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: iva.autorepercutido.interior.devengado
Semantic role: iva_cuota_autorepercutida_interior_devengado
Binding: modelo-303-iva-autorepercutido-interior-devengado-cuota
Registry section: iva.regimen_general.inversion_sujeto_pasivo
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

iva.autorepercutido.intracomunitaria

Reverse-charge VAT amount on intra-Community acquisitions (LIVA art. 84.Uno.2)

Self-assessed VAT amount on intra-Community acquisitions under the reverse-charge rules.

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

Ley 37/1992 art. 69, art. 70, art. 84
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: iva.autorepercutido.intracomunitaria
Semantic role: iva_cuota_autorepercutida_intracomunitaria
Binding: modelo-303-iva-autorepercutido-intracomunitaria-cuota
Registry section: iva.regimen_general.inversion_sujeto_pasivo
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

iva.autorepercutido.intracomunitaria.devengado

Accrued reverse-charge VAT on intra-Community acquisitions (LIVA art. 13 + art. 15 + art. 84.Uno.2; official boxes 10/11)

Accrued self-assessed VAT on intra-Community acquisitions of goods and services.

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

Ley 37/1992 art. 13, art. 15, art. 69, art. 70, art. 84
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: iva.autorepercutido.intracomunitaria.devengado
Semantic role: iva_cuota_autorepercutida_intracomunitaria_devengado
Binding: modelo-303-iva-autorepercutido-intracomunitaria-devengado-cuota
Registry section: iva.regimen_general.inversion_sujeto_pasivo
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

iva.autorepercutido.intracomunitaria.devengado.base

Taxable base of accrued reverse-charge VAT on intra-Community acquisitions (LIVA art. 13 + art. 15 + art. 84.Uno.2; official boxes 10/11)

Add up the self-charged taxable base accrued on intra-Community acquisitions.

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

Ley 37/1992 art. 13, art. 15, art. 69, art. 70, art. 84
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: iva.autorepercutido.intracomunitaria.devengado.base
Semantic role: iva_base_autorepercutida_intracomunitaria_devengado
Binding: modelo-303-iva-autorepercutido-intracomunitaria-devengado-base
Registry section: iva.regimen_general.inversion_sujeto_pasivo
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023

IVA › Regimen general › Totales¶

General regime result

General regime result calculated as accrued VAT minus deductible VAT.

Calculated for you from iva.cuota-devengada-total and iva.cuota-deducible-total Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 92
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: iva.resultado-regimen-general
Record-design number: iva.resultado-regimen-general
Semantic role: iva_resultado_regimen_general
Formula: modelo-303-iva-resultado-regimen-general
Registry section: iva.regimen_general.totales
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

iva.cuota-deducible-total

Total deductible VAT amount

Total deductible VAT amount, including domestic input VAT and deductible reverse-charge VAT.

Calculated for you from iva.soportado.interiores, iva.soportado.importaciones, iva.autorepercutido.intracomunitaria, iva.autorepercutido.interior.deducible, 43 and 44 Amount in euros

Legal basis

Ley 37/1992 art. 92
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: iva.cuota-deducible-total
Semantic role: iva_cuota_deducible_total
Formula: modelo-303-iva-cuota-deducible-total
Registry section: iva.regimen_general.totales
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

iva.cuota-devengada-total

Total accrued VAT amount

Total accrued VAT amount, including output VAT and applicable reverse-charge VAT.

Calculated for you from iva.repercutido.general, iva.repercutido.reducido, iva.repercutido.super-reducido, iva.repercutido.reducido.transitorio, iva.repercutido.super-reducido.transitorio, iva.autorepercutido.intracomunitaria, iva.autorepercutido.interior.devengado, iva.autoconsumo.promotor.cuota, 18, 21, 24, 158, 170, 26, 15 and 152 Amount in euros

Legal basis

Ley 37/1992 art. 88
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: iva.cuota-devengada-total
Semantic role: iva_cuota_devengada_total
Formula: modelo-303-iva-cuota-devengada-total
Registry section: iva.regimen_general.totales
Sources: aeat-dr-303-2026
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Prorrata¶

prorrata-porcentaje

General pro rata percentage (eligible turnover / total turnover × 100)

General pro rata percentage calculated from deductible-right turnover over total turnover.

Calculated for you from prorrata-volumen-total and prorrata-volumen-con-derecho Percentage

Between 0 and 100

Legal basis

Ley 37/1992 art. 104, art. 102
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: iva.prorrata-porcentaje
Semantic role: iva_prorrata_porcentaje
Formula: modelo-303-iva-prorrata-porcentaje
Registry section: iva.prorrata
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

prorrata-volumen-con-derecho

Annual turnover giving deduction rights

Annual transaction volume that gives the right to deduct VAT.

You enter this Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 104, art. 102
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: iva.prorrata-volumen-con-derecho
Semantic role: iva_prorrata_volumen_con_derecho
Registry section: iva.prorrata
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

prorrata-volumen-total

Total annual turnover

Total annual transaction volume used for the general pro rata calculation.

You enter this Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 104, art. 102
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: iva.prorrata-volumen-total
Semantic role: iva_prorrata_volumen_total
Registry section: iva.prorrata
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022

IVA › Regularizacion¶

regularizacion-inversiones

Capital goods adjustment (LIVA arts. 107-110)

VAT adjustment for capital goods under the investment-goods regularization rules.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 107, art. 108, art. 109, art. 110
Real Decreto 1624/1992 art. 71
Orden EHA/3786/2008 art. 1

Registry identifiers

Casilla id: iva.regularizacion-inversiones
Semantic role: iva_regularizacion_inversiones
Registry section: iva.regularizacion
Sources: aeat-dr-303-2026 aeat-modelo-303-procedure
Revisions: 2026-y-siguientes 2025 2024-desde-09-y-3t 2024-hasta-08-y-2t 2023 2022