The two VAT amounts on modelo 303
Output VAT is what you charge on the invoices you issue. Deductible input VAT is on activity expenses, when the invoice allows the deduction. Modelo 303 reports the difference.
Output and input
Each invoice you issue with VAT adds output VAT in the period of the operation. Each deductible expense, with an invoice that allows it and that belongs to the activity, can subtract input VAT. An expense without a usable invoice, or outside the activity, does not go into that subtraction.
- Output: invoices you issue.
- Deductible input: activity expenses with an invoice that allows it.
- Modelo 303 is the difference.
The app uses what you confirm
Factura Fácil calculates from the invoices and expenses you confirmed. It can prepare the modelo 303 import file. It does not file the self-assessment. How to read the quarter is in modelo 303.
Common questions
Is VAT on an expense always subtracted on modelo 303?
It is subtracted if it is deductible: an invoice that allows it, and an expense of the activity. Without that, it does not count as deductible input VAT.
Does the app file modelo 303 with these amounts?
No. It calculates the difference from what you confirmed and can prepare the file. Filing is 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.