The correction belongs to the period you issue it
A corrective invoice changes output VAT in the period you issue it, not by reworking the closed quarter in your head. That period’s modelo 303 is not erased. The correction lives in the new period.
Do not rewrite the old quarter
If you correct an invoice from an earlier quarter, the VAT you correct enters the calculation for the period of the corrective invoice. Do not cover the original invoice as if the earlier quarter had not existed. The books have to show both.
- The correction goes to the period it is issued.
- The old quarter is not rewritten by hand.
- The original and the correction both stay in the books.
The app includes the one you issue
Factura Fácil includes the corrective invoice you issue in the calculation. It can prepare the modelo 303 file for that period. It does not file modelo 303. The quarter is explained in modelo 303.
Common questions
Can I change a closed modelo 303 and skip the corrective invoice?
No. The corrective invoice moves the VAT in the period of the correction. It does not replace the earlier quarter by rewriting it.
Does the app file modelo 303 when I issue the correction?
No. It includes that invoice in the calculation and can prepare the file. It does not file modelo 303.
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.