The BOE file: importing is not filing
From modelo 303 or modelo 130 you can generate a text file in ISO-8859-1. On the Tax Agency site you use it with Import. That step does not submit the self-assessment.
What the file is, and who can generate it
The BOE file gathers the calculated figures so the Tax Agency form can load them. It is for modelo 303 and modelo 130. With the certificate connected you generate it from the app. Without a certificate you can still generate it, or copy the figures. Filing on the site needs an electronic certificate or Cl@ve.
- Format: ISO-8859-1 text.
- Where it is used: Import on the modelo 303 or modelo 130 form.
- What it does not do: it does not file the tax.
Who presses submit
Factura Fácil does not submit the self-assessment. After you import, you confirm the submission on the Tax Agency site, or your gestoría does. A gestoría can file for you. The app is not an accounting firm. VeriFactu does not replace this step either: the invoice record does not remove modelo 303 or modelo 130. The context is in modelo 303 and modelo 130.
Common questions
If I import the file, have I filed?
No. Import fills the form. Filing is the later submission, with a certificate or Cl@ve.
Is there no file without a certificate?
You can generate the BOE file or copy the figures even if the certificate is not connected. To submit on the Tax Agency site you do need a certificate or Cl@ve.
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.