Equivalence surcharge for retailers
The equivalence surcharge is the regime of many retailers. In Factura Fácil the percentage is tied to the VAT rate on the operation, and only on the mainland and the Balearic Islands.
Which percentages the app applies
With 21% VAT, the surcharge is 5.2%. With 10%, it is 1.4%. With 4%, it is 0.5%. These are not foral rates. In the Basque Country and Navarre this surcharge calculation is not used.
- 21% VAT: 5.2% surcharge.
- 10% VAT: 1.4% surcharge.
- 4% VAT: 0.5% surcharge.
When there is no modelo 303 reminder
If every activity is on the equivalence surcharge, in the typical case you do not file periodic VAT. That is why the app does not add modelo 303 or modelo 390 reminders. If you are not in that position for every activity, do not drop modelo 303 on your own. State VAT is explained in modelo 303 and modelo 130.
Common questions
Does the 5.2% surcharge apply in the Basque Country?
No. Those percentages are for the mainland and the Balearic Islands, not for foral VAT.
Do I still get a modelo 303 reminder?
If every activity is on the equivalence surcharge, the app does not add modelo 303 or modelo 390 reminders, because in the typical case you do not file periodic VAT.
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.