Close the quarter without leaving modelo 303 half done
Closing brings together what you invoiced, what you can deduct, and the forms that usually share the calendar: modelo 303 and, if you are on direct estimation, modelo 130.
What has to agree
On modelo 303 the result is output VAT minus deductible input VAT. VAT on invoices you issue follows the operation date, except a special regime such as cash accounting. On modelo 130, when it applies, it is a percentage of year-to-date net profit, minus withholdings already taken and minus earlier 130 payments. Input VAT needs a full invoice with your tax ID, unless the rule allows another document.
- Record invoices with their operation date.
- Record expenses with a document, not only the bank charge.
- Generate the BOE file or copy the figures. Importing is not filing.
Which dates apply
The first three quarters are filed from 1 to 20 April, July, and October. The fourth is filed from 1 to 30 January. Factura Fácil calculates the forms on your profile and warns you on the calendar. You submit the return, with a certificate or Cl@ve, or your gestoría does. How to support an expense is in deductible expenses.
Common questions
Can I close the quarter from bank movements alone?
No. The movement shows the payment, not that the VAT is deductible. You need a full invoice with your tax ID, unless the rule allows another document.
Does the app leave the quarter filed?
No. It leaves the calculation, the deadline warning, and the file or the figures. Filing is a separate step on the Tax Agency site.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.