A client on the equivalence surcharge
If every activity of the client is on the equivalence surcharge, Factura Fácil does not add modelo 303 or 390 reminders. The surcharges loaded in the app are 5.2% with 21%, 1.4% with 10% and 0.5% with 4%, in mainland Spain and the Balearics only.
No 303 or 390 reminders
The equivalence surcharge does not follow the calendar of someone who reports VAT on modelo 303. If the whole profile is on that regime, the app does not give those reminders. Do not add them by hand as if the client filed modelo 303.
- All on the surcharge: no 303 or 390 reminders.
- Do not force the modelo 303 calendar.
- The app does not file that form.
The percentages in the app
With 21% VAT, the surcharge is 5.2%. With 10%, it is 1.4%. With 4%, it is 0.5%. Those percentages are for mainland Spain and the Balearics. The autónomo VAT outline is in modelos 303 and 130.
Common questions
Does a surcharge-only client get modelo 303 reminders?
No, if every activity is on the equivalence surcharge. The app does not add modelo 303 or 390 reminders.
Which surcharges does the app use?
5.2% with 21%, 1.4% with 10% and 0.5% with 4%, in mainland Spain and the Balearics only.
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.