spain-vat-return

Spain VAT Return Skill (Modelo 303 / IVA) v2.0

Section 1 — Quick reference

Read this whole section before classifying anything. The workflow runbook is in vat-workflow-base Section 1 — follow that runbook with this skill providing the country-specific content and eu-vat-directive providing the EU directive content.

Quick reference field table

Field	Value
Country	Spain (Peninsula + Balearic Islands)
Standard rate	21% (tipo general)
Reduced rates	10% (tipo reducido), 4% (tipo superreducido)
Zero rate	0% (exports, intra-EU B2B supplies of goods/services)
Return form	Modelo 303 (periodic self-assessment); Modelo 390 (annual summary)
Filing portal	Sede Electronica AEAT (sede.agenciatributaria.gob.es)
Authority	Agencia Estatal de Administracion Tributaria (AEAT)
Currency	EUR only
Filing frequencies	Quarterly (standard); Monthly (mandatory for SII-obliged / REDEME registrants / turnover > EUR 6,010,121.04)
Deadline	Quarterly: 1st–20th of month after quarter end (April, July, October, January — January deadline is 30th); Monthly: 1st–20th of following month
SII obligation	Suministro Inmediato de Informacion (RD 596/2016): real-time invoice reporting within 4 calendar days; mandatory for monthly filers
Companion skill (Tier 1, workflow)	vat-workflow-base v0.1 or later — MUST be loaded
Companion skill (Tier 2, EU directive)	eu-vat-directive v0.1 or later — MUST be loaded
Contributor	Open Accounting Skills Community
Validation date	April 2026

Key Modelo 303 casillas (boxes)

Casilla	Meaning
01	Output base — standard rate 21%
02	Output VAT — standard rate 21%
03	Output base — reduced rate 10%
04	Output VAT — reduced rate 10%
05	Output base — super-reduced rate 4%
06	Output VAT — super-reduced rate 4%
07	Output base — recargo de equivalencia (surcharge)
08–14	Output VAT recargo at various rates
15	Output base — intra-EU acquisitions of goods
16	Output VAT on intra-EU acquisitions of goods
17	Output base — intra-EU acquisitions of services
18	Output VAT on intra-EU acquisitions of services
19	Output base — other reverse charge (Art. 84.Uno.2 LIVA)
20	Output VAT on other reverse charge
21	Output base — modification of bases and cuotas
22	Output VAT modification
23	Output base — recargo modification
24	Output VAT recargo modification
25	Total output cuotas (derived)
26	Total output cuotas inc. recargo (derived)
27	Total output VAT (derived: sum of output VAT lines)
28	Input base — domestic purchases (cuotas soportadas en operaciones interiores corrientes)
29	Input VAT — domestic purchases
30	Input base — investment goods (bienes de inversion)
31	Input VAT — investment goods
32	Input base — intra-EU acquisitions (corrientes)
33	Input VAT — intra-EU acquisitions
34	Input base — intra-EU investment goods
35	Input VAT — intra-EU investment goods
36	Input base — imports (corrientes)
37	Input VAT — imports
38	Input base — imports investment goods
39	Input VAT — imports investment goods
40	Rectification of input deductions
41	Rectification amount
45	Total input VAT deductible (derived: 29+31+33+35+37+39+41)
46	Difference (derived: 27 − 45)
59	Exclusive state-level output base
60	Exclusive state-level cuotas
61	Exclusive state-level cuotas devengadas
64	Result of the periodic self-assessment
65	Attributable to state administration (for regional split)
66	Resultado (derived)
67	Cuotas a compensar de periodos anteriores (credit brought forward)
69	Resultado de la autoliquidacion (final result: casilla 46 − casilla 67 adjustments)
71	Result payable or refundable (final line)

Conservative defaults

Ambiguity	Default
Unknown rate on a sale	21%
Unknown VAT status of a purchase	Not deductible
Unknown counterparty country	Domestic Spain
Unknown B2B vs B2C status for EU customer	B2C, charge 21%
Unknown business-use proportion (vehicle, phone, home office)	0% recovery (except vehicles — see 50% presumption in Section 5.11)
Unknown SaaS billing entity	Reverse charge from non-EU (casilla 36/37)
Unknown blocked-input status (entertainment, personal use)	Blocked
Unknown whether transaction is in scope	In scope

Red flag thresholds

Threshold	Value
HIGH single-transaction size	EUR 5,000
HIGH tax-delta on a single conservative default	EUR 300
MEDIUM counterparty concentration	>40% of output OR input
MEDIUM conservative-default count	>4 across the return
LOW absolute net VAT position	EUR 8,000

Section 2 — Required inputs and refusal catalogue

Required inputs

Minimum viable — bank statement for the period in CSV, PDF, or pasted text. Must cover the full period. Acceptable from any Spanish or international business bank: CaixaBank, Santander, BBVA, Bankinter, Sabadell, ING Direct, Revolut Business, Wise Business, N26 Business, or any other.

Recommended — sales invoices for the period (especially for intra-EU B2B services and zero-rated supplies), purchase invoices (facturas) for input VAT claims; a factura simplificada is generally allowed up to EUR 400 including IVA, but deduction requires recipient-identification and VAT-quota details, the client's NIF-IVA in writing (ES + letter/digits).

Ideal — complete invoice register (libro registro de facturas emitidas y recibidas), Modelo 303 from prior period showing casilla 67 credit carried forward, SII submission confirmations.

Refusal policy if minimum is missing — SOFT WARN. If no bank statement is available at all, hard stop. If bank statement only without invoices, proceed but record in the reviewer brief: "This Modelo 303 was produced from bank statement alone. The reviewer must verify, before approval, that input VAT claims are supported by compliant facturas, including recipient-identification and VAT-quota details for any factura simplificada and that all reverse-charge classifications match the supplier's invoice."

Spain-specific refusal catalogue

These refusals apply on top of the EU-wide refusals in eu-vat-directive Section 13 (R-EU-1 through R-EU-12). If any trigger fires, stop, output the refusal message verbatim, end the conversation.

• R-ES-1 — Canary Islands (IGIC) — Trigger: client is located in the Canary Islands or asks about IGIC. Message: "The Canary Islands use IGIC (Impuesto General Indirecto Canario), not IVA. This skill covers IVA only (peninsular Spain + Balearic Islands). Please use an Asesor Fiscal familiar with IGIC."
• R-ES-2 — Ceuta or Melilla (IPSI) — Trigger: client is in Ceuta or Melilla or asks about IPSI. Message: "Ceuta and Melilla use IPSI (Impuesto sobre la Produccion, los Servicios y la Importacion), not IVA. Out of scope for this skill."
• R-ES-3 — Regimen simplificado (simplified modules) — Trigger: client files under the regimen simplificado with module-based calculations. Message: "The regimen simplificado uses activity-specific modules (modulos) to compute VAT, not actual transaction classification. This skill covers the regimen general only. Please use an Asesor Fiscal for module-based returns."
• R-ES-4 — Recargo de equivalencia — Trigger: client is a retailer subject to recargo de equivalencia. Message: "Recargo de equivalencia is a special surcharge regime for retailers (personas fisicas) who sell goods without transformation. Suppliers charge the recargo surcharge (5.2%/1.4%/0.5%) and the retailer has no filing obligation or input VAT recovery. This skill covers the regimen general only."
• R-ES-5 — RECC cash-basis regime — Trigger: client uses the regimen especial de criterio de caja. Message: "The RECC regime defers VAT to the payment date rather than the invoice date. This changes the timing of both output and input VAT reporting. This skill assumes the standard accrual basis (devengo). Please use an Asesor Fiscal for RECC returns."
• R-ES-6 — Prorrata de deduccion (partial exemption) — Trigger: client makes both taxable and exempt supplies (Art. 20 LIVA) and the exempt proportion is not de minimis. Message: "Your business makes both taxable and exempt supplies. Input VAT must be apportioned under the prorrata rules (Art. 102–106 LIVA). This requires the annual definitive prorrata ratio. Please use an Asesor Fiscal to determine the prorrata percentage before input VAT is claimed."
• R-ES-7 — VAT groups (grupos de entidades) — Trigger: client is part of a VAT group under Art. 163 quinquies–nonies LIVA. Message: "VAT group consolidation is out of scope. Please use an Asesor Fiscal."
• R-ES-8 — Used goods / travel agencies / art margin schemes — Trigger: client deals in second-hand goods, travel agency packages, or art/antiques under margin scheme. Message: "Special margin scheme regimes (bienes usados, agencias de viaje, objetos de arte) require transaction-level margin computation. Out of scope."

Section 3 — Supplier pattern library (the lookup table)

This is the deterministic pre-classifier. When a transaction's counterparty matches a pattern in this table, apply the treatment from the table directly. Do not second-guess. Do not consult Tier 1 rules — the table is authoritative for patterns it covers.

How to read this table. Match by case-insensitive substring on the counterparty name as it appears in the bank statement. If multiple patterns match, use the most specific. If none match, fall through to Tier 1 rules in Section 5.

3.1 Spanish banks (fees exempt — exclude)

Spanish banks table

Pattern	Treatment	Notes
CAIXABANK, LA CAIXA	EXCLUDE for bank charges/fees	Art. 20.Uno.18 LIVA: financial service, exempt
SANTANDER, BANCO SANTANDER	EXCLUDE for bank charges/fees	Same
BBVA, BANCO BILBAO	EXCLUDE for bank charges/fees	Same
BANKINTER	EXCLUDE for bank charges/fees	Same
SABADELL, BANCO SABADELL	EXCLUDE for bank charges/fees	Same
ING DIRECT, ING BANK	EXCLUDE for bank charges/fees	Same
UNICAJA, KUTXABANK, IBERCAJA, ABANCA	EXCLUDE for bank charges/fees	Same
REVOLUT, WISE, N26 (fee lines)	EXCLUDE for transaction/maintenance fees	Check for separate taxable subscription invoices
INTERESES, INTEREST	EXCLUDE	Interest income/expense, exempt
PRESTAMO, HIPOTECA, LOAN	EXCLUDE	Loan principal movement, out of scope

3.2 Spanish government, regulators, and statutory bodies (exclude entirely)

Government bodies table

Pattern	Treatment	Notes
AEAT, AGENCIA TRIBUTARIA, HACIENDA	EXCLUDE	Tax payment, not a supply
TGSS, TESORERIA GENERAL DE LA SEGURIDAD SOCIAL	EXCLUDE	Social security contribution
SEGURIDAD SOCIAL, SEG. SOCIAL	EXCLUDE	Social security contribution
IRPF, RETENCION	EXCLUDE	Income tax withholding payment
AYUNTAMIENTO	EXCLUDE	Municipal tax/fee, sovereign act
REGISTRO MERCANTIL	EXCLUDE	Registry fee, sovereign act
IMPUESTO, IAE, IBI	EXCLUDE	Tax payments
TRAFICO, DGT	EXCLUDE	Vehicle registration/fines, sovereign act

3.3 Spanish utilities

Utilities table

Pattern	Treatment	Casilla	Notes
IBERDROLA	Domestic 21%	28/29	Electricity — overhead
ENDESA, NATURGY, GAS NATURAL	Domestic 21%	28/29	Electricity/gas — overhead
REPSOL (energy bills)	Domestic 21%	28/29	Energy/heating — overhead
TELEFONICA, MOVISTAR	Domestic 21%	28/29	Telecoms — overhead
VODAFONE SPAIN, VODAFONE ES	Domestic 21%	28/29	Telecoms — overhead
ORANGE, MASMOVIL, YOIGO, DIGI	Domestic 21%	28/29	Telecoms — overhead
AGUA, CANAL DE ISABEL II, AGUAS	Domestic 10%	28/29	Water supply — reduced rate

3.4 Insurance (exempt — exclude)

Insurance table

Pattern	Treatment	Notes
MAPFRE, MUTUA MADRILENA, MUTUALIA	EXCLUDE	Insurance, exempt Art. 20.Uno.16 LIVA
AXA SEGUROS, ALLIANZ, ZURICH	EXCLUDE	Same
GENERALI, SANTALUCIA, PELAYO	EXCLUDE	Same
SEGURO, POLIZA, PRIMA	EXCLUDE	Insurance premium, exempt

3.5 Post and logistics

Post and logistics table

Pattern	Treatment	Casilla	Notes
CORREOS, SOCIEDAD ESTATAL CORREOS	EXCLUDE for standard postage		Universal postal service, exempt
CORREOS EXPRESS	Domestic 21%	28/29	Express/courier is taxable
SEUR, MRW, NACEX, GLS SPAIN	Domestic 21%	28/29	Courier services, taxable
DHL EXPRESS SPAIN	Domestic 21%	28/29	Express courier
DHL INTERNATIONAL	EU reverse charge (DE entity)	32/33	Check invoice — European billing entity

3.6 Transport

Transport table

Pattern	Treatment	Casilla	Notes
RENFE	Domestic 10%	28/29	Passenger rail — reduced rate (Art. 91 LIVA)
METRO, EMT, TMB, TUSSAM	EXCLUDE or 10%		Public urban transport — reduced rate
CABIFY	Domestic 21%	28/29	Ride-hailing platform fee
UBER SPAIN	Domestic 21%	28/29	Ride-hailing
IBERIA, VUELING, AIR EUROPA (international)	EXCLUDE / 0%		International flights exempt Art. 22 LIVA
IBERIA, VUELING (domestic)	Domestic 10%		Domestic passenger flights — reduced rate
BLABLACAR	EXCLUDE		Peer-to-peer, no VAT supply

3.7 Food retail (blocked unless hospitality business)

Food retail table

Pattern	Treatment	Notes
MERCADONA, DIA, LIDL, ALDI, CARREFOUR	Default BLOCK input VAT	Personal provisioning. Deductible only if hospitality/catering. Rate mix: 4% staples, 10% prepared food, 21% non-food
EL CORTE INGLES (food hall)	Default BLOCK	Same
SUPERMERCADO, ALIMENTACION	Default BLOCK	Same
RESTAURANTS, CAFES, BARS (any named)	Default BLOCK	Entertainment — see Section 5.12

3.8 SaaS — EU suppliers (reverse charge, casilla 17/18)

These are billed from EU entities (typically Ireland or Luxembourg) and trigger inversion del sujeto pasivo (reverse charge) under Art. 84.Uno.2 LIVA for services.

SaaS EU suppliers table

Pattern	Billing entity	Casilla	Notes
GOOGLE (Ads, Workspace, Cloud)	Google Ireland Ltd (IE)	17/18 + 32/33	Reverse charge services
MICROSOFT (365, Azure)	Microsoft Ireland Operations Ltd (IE)	17/18 + 32/33	Reverse charge
ADOBE	Adobe Systems Software Ireland Ltd (IE)	17/18 + 32/33	Reverse charge
META, FACEBOOK ADS	Meta Platforms Ireland Ltd (IE)	17/18 + 32/33	Reverse charge
LINKEDIN (paid)	LinkedIn Ireland Unlimited (IE)	17/18 + 32/33	Reverse charge
SPOTIFY TECHNOLOGY	Spotify AB (SE)	17/18 + 32/33	EU, reverse charge
DROPBOX	Dropbox International Unlimited (IE)	17/18 + 32/33	Reverse charge
SLACK	Slack Technologies Ireland Ltd (IE)	17/18 + 32/33	Reverse charge
ATLASSIAN (Jira, Confluence)	Atlassian Network Services BV (NL)	17/18 + 32/33	EU, reverse charge
ZOOM	Zoom Video Communications Ireland Ltd (IE)	17/18 + 32/33	Reverse charge
STRIPE (subscription fees)	Stripe Technology Europe Ltd (IE)	17/18 + 32/33	Transaction fees may be exempt — see 3.11

3.9 SaaS — non-EU suppliers (reverse charge, casilla 19/20 + 36/37)

SaaS non-EU suppliers table

Pattern	Billing entity	Casilla	Notes
AWS (standard)	AWS EMEA SARL (LU) — check	17/18 + 32/33	LU entity = EU reverse charge
NOTION	Notion Labs Inc (US)	19/20 + 36/37	Non-EU reverse charge
ANTHROPIC, CLAUDE	Anthropic PBC (US)	19/20 + 36/37	Non-EU reverse charge
OPENAI, CHATGPT	OpenAI Inc (US)	19/20 + 36/37	Non-EU reverse charge
GITHUB (standard plans)	GitHub Inc (US)	19/20 + 36/37	Check if billed by IE entity
FIGMA	Figma Inc (US)	19/20 + 36/37	Non-EU reverse charge
CANVA	Canva Pty Ltd (AU)	19/20 + 36/37	Non-EU reverse charge
HUBSPOT	HubSpot Inc (US) or HubSpot Ireland Ltd (IE) — check invoice	19/20 or 17/18	Depends on billing entity
TWILIO	Twilio Inc (US)	19/20 + 36/37	Non-EU reverse charge

3.10 SaaS — the exception (NOT reverse charge)

SaaS exception table

Pattern	Treatment	Why
AWS EMEA SARL	EU reverse charge casilla 17/18 + 32/33 (Luxembourg entity)	Standard EU reverse charge. If invoice shows Spanish IVA charged, treat as domestic 21%.
AMAZON ES, AMAZON.ES (marketplace)	Domestic 21%	Amazon Spain retail — domestic supply with IVA on invoice

3.11 Payment processors

Payment processors table

Pattern	Treatment	Notes
STRIPE (transaction fees)	EXCLUDE (exempt)	Payment processing fees are exempt financial services
PAYPAL (transaction fees)	EXCLUDE (exempt)	Same
STRIPE (monthly subscription)	EU reverse charge casilla 17/18 + 32/33	Stripe IE entity — separate from transaction fees
REDSYS, SERVIRED	EXCLUDE (exempt)	Card processing, exempt financial service
SUMUP, SQUARE, ZETTLE	Check invoice	If Spanish entity: domestic 21%; if IE/EU entity: reverse charge

3.12 Professional services (Spain)

Professional services table

Pattern	Treatment	Casilla	Notes
NOTARIO, NOTARIA	Domestic 21%	28/29	Notary fees, deductible if business purpose
ASESOR, ASESORIA, GESTORIA	Domestic 21%	28/29	Tax advisor/accountant, always deductible
ABOGADO, BUFETE, DESPACHO	Domestic 21%	28/29	Legal services, deductible if business purpose
REGISTRO MERCANTIL	EXCLUDE		Government registry fee
COLEGIO PROFESIONAL	Domestic 21%	28/29	Professional body membership

3.13 Payroll and social security (exclude entirely)

Payroll table

Pattern	Treatment	Notes
NOMINA, SALARIO, SUELDO	EXCLUDE	Wages — outside VAT scope
TGSS, SEGURIDAD SOCIAL	EXCLUDE	Statutory SSC payment
IRPF, RETENCION, MOD 111, MOD 190	EXCLUDE	IRPF withholding payment
AUTONOMO, RETA, CUOTA AUTONOMO	EXCLUDE	Self-employed social security quota

3.14 Property and rent

Property and rent table

Pattern	Treatment	Notes
ALQUILER, RENTA (commercial, with IVA)	Domestic 21%	Commercial lease where landlord charges IVA
ALQUILER, RENTA (residential, no IVA)	EXCLUDE	Residential lease exempt Art. 20.Uno.23 LIVA
COMUNIDAD DE PROPIETARIOS	EXCLUDE	Building community fees — not a taxable supply
HIPOTECA	EXCLUDE	Mortgage payment, financial service

3.15 Internal transfers and exclusions

Internal transfers table

Pattern	Treatment	Notes
TRASPASO, TRANSFERENCIA PROPIA	EXCLUDE	Internal movement
DIVIDENDO	EXCLUDE	Dividend payment, out of scope
AMORTIZACION PRESTAMO	EXCLUDE	Loan repayment, out of scope
REINTEGRO, CAJERO, ATM	TIER 2 — ask	Default exclude; ask what cash was spent on
BIZUM (personal)	EXCLUDE	Personal transfers via Bizum

Section 4 — Worked examples

These are six fully worked classifications drawn from a hypothetical bank statement of a Spain-based self-employed software consultant (autonomo). They illustrate the trickiest cases.

Example 1 — Non-EU SaaS reverse charge (Notion)

03.04.2026 ; NOTION LABS INC ; CARGO ; Monthly subscription ; USD 16.00 ; EUR 14.68

Notion Labs Inc is a US entity (Section 3.9). No IVA on the invoice. This is a service received from a non-EU supplier. Art. 84.Uno.2 LIVA triggers inversion del sujeto pasivo. Both sides of the reverse charge must be reported: output IVA in casilla 19/20, input IVA in casilla 36/37. Net effect zero for a fully taxable registrant.

Output table

Date	Counterparty	Gross	Net	VAT	Rate	Casilla (input)	Casilla (output)	Default?	Question?	Excluded?
03.04.2026	NOTION LABS INC	-14.68	-14.68	3.08	21%	36/37	19/20	N	—	—

Example 2 — EU service, reverse charge (Google Ads)

10.04.2026 ; GOOGLE IRELAND LIMITED ; CARGO ; Google Ads abril 2026 ; -850.00 ; EUR

Google Ireland Limited is an IE entity — standard EU reverse charge for services. Casilla 17 for the output base, casilla 18 for output IVA, casilla 32 for input base, casilla 33 for input IVA. Net cash effect zero.

Output table

Date	Counterparty	Gross	Net	VAT	Rate	Casilla (input)	Casilla (output)	Default?	Question?	Excluded?
10.04.2026	GOOGLE IRELAND LIMITED	-850.00	-850.00	178.50	21%	32/33	17/18	N	—	—

Example 3 — Entertainment, no deduction right

15.04.2026 ; RESTAURANTE BOTIN MADRID ; CARGO ; Cena de negocios ; -180.00 ; EUR

Restaurant transaction. Under Spanish rules, entertainment and client meals (atenciones a clientes) are deductible for income tax purposes (IRPF) up to 1% of net turnover but the IVA deductibility is restricted: Art. 96.Uno.5 LIVA limits input IVA recovery on entertainment to expenses that are "strictly necessary" for business activity and can be justified. The conservative default is to block recovery. Flag for reviewer.

Output table

Date	Counterparty	Gross	Net	VAT	Rate	Casilla	Default?	Question?	Excluded?
15.04.2026	RESTAURANTE BOTIN	-180.00	-180.00	0	—	—	Y	Q1	"Entertainment: blocked (conservative)"

Example 4 — Investment goods (bienes de inversion)

18.04.2026 ; APPLE STORE PASEO DE GRACIA ; CARGO ; MacBook Pro 16 ; -2,999.00 ; EUR

Gross amount is EUR 2,999. Investment goods threshold in Spain: assets with useful life > 1 year and acquisition cost > EUR 3,005.06 (historical threshold). At EUR 2,999 this falls just below the bienes de inversion threshold, so it goes to casilla 28/29 (current domestic inputs), not casilla 30/31. However, if the total including accessories exceeds the threshold, reclassify. Conservative: treat as ordinary input.

Output table

Date	Counterparty	Gross	Net	VAT	Rate	Casilla	Default?	Question?	Excluded?
18.04.2026	APPLE STORE	-2,999.00	-2,478.51	-520.49	21%	28/29	N	—	—

Example 5 — EU B2B service sale (inbound receipt)

22.04.2026 ; KREBS CONSULTING GMBH ; ABONO ; Factura ES-2026-018 consultoria IT marzo ; +4,200.00 ; EUR

Incoming EUR 4,200 from a German company. Client provides IT consulting services. B2B place of supply for services is the customer's country (Germany) under Art. 69.Uno.1 LIVA (general rule). Client invoices at 0% with a note that the customer self-assesses. Not reported in casilla 01–06 (those are domestic). Reported in Modelo 303 informative section (casilla 59 for operations with EU) and in the recapitulative declaration Modelo 349. Confirm: (a) customer has a valid DE VAT number verified on VIES; (b) the invoice shows no Spanish IVA.

Output table

Date	Counterparty	Gross	Net	VAT	Rate	Casilla	Default?	Question?	Excluded?
22.04.2026	KREBS CONSULTING GMBH	+4,200.00	+4,200.00	0	0%	59 (informative)	Y	Q2 (HIGH)	"Verify DE USt-IdNr on VIES"

Example 6 — Vehicle costs, 50% presumption

28.04.2026 ; REPSOL ESTACION DE SERVICIO ; CARGO ; Gasoleo A ; -85.00 ; EUR

Fuel purchase. In Spain, vehicle expenses have a special rule: Art. 95.Tres.2 LIVA creates a rebuttable presumption of 50% business use for passenger vehicles. This means 50% of input IVA is deductible by default (unlike Malta where vehicles are fully blocked). The 50% can be increased if the taxpayer proves higher business use, or reduced if AEAT proves lower. Conservative default: 50% recovery.

Output table

Date	Counterparty	Gross	Net	VAT	Rate	Casilla	Default?	Question?	Excluded?
28.04.2026	REPSOL	-85.00	-70.25	-7.38	21% (50%)	28/29	Y	Q3	"Vehicle fuel: 50% presumption applied"

Section 5 — Tier 1 classification rules (compressed)

Each rule states the legal source and the casilla mapping. Apply silently if the data is unambiguous. For full doctrinal context, see the source citations in Section 10.

5.1 Standard rate 21% (Art. 90 LIVA)

• Standard rate default — Default rate for any taxable supply unless a reduced rate, zero rate, or exemption applies. Sales → casilla 01/02. Purchases → casilla 28/29. (Art. 90 LIVA)

5.2 Reduced rate 10% (Art. 91.Uno LIVA)

• Reduced rate applicability — Applies to: food and beverages (excluding alcohol and tobacco), water supply, passenger transport (rail, bus, taxi, domestic air), hotel accommodation, restaurant and catering services, spectacles and cinema, housing (first transfer of new housing), medical devices, agricultural inputs. Sales → casilla 03/04. Purchases → casilla 28/29 (input base is aggregated). (Art. 91.Uno LIVA)

5.3 Super-reduced rate 4% (Art. 91.Dos LIVA)

• Super-reduced rate applicability — Applies to: bread, milk, eggs, fruit, vegetables, cereals, cheese, books, newspapers, periodicals, pharmaceutical products for human use, vehicles for disabled persons, social housing (VPO), prosthetics and implants. Sales → casilla 05/06. Purchases → casilla 28/29. (Art. 91.Dos LIVA)

5.4 Zero rate and exempt with credit

• Exports and intra-EU B2B — Exports outside EU → exempt with right of deduction (Art. 21 LIVA), reported in casilla 60 informative. Intra-EU B2B supplies of goods → exempt with right of deduction (Art. 25 LIVA), reported in Modelo 349. Intra-EU B2B services → place of supply is customer's country (Art. 69 LIVA), reported in Modelo 349. (Art. 21 LIVA; Art. 25 LIVA; Art. 69 LIVA)

5.5 Exempt without credit (Art. 20 LIVA)

• Exempt without credit supplies — Medical services, education, insurance, financial services, postal universal service, residential lettings, social welfare. These supplies are excluded from the return — no output VAT, no input VAT deduction on related costs. If significant → R-ES-6 prorrata refusal fires. (Art. 20 LIVA)

5.6 Local standard purchases

• Local purchase deductibility — Input VAT on a compliant factura from a Spanish supplier is deductible for purchases used in taxable business activity. Subject to blocked-input rules (5.12) and bienes de inversion threshold (5.9). Map to casilla 28/29 (corrientes) or 30/31 (bienes de inversion).

5.7 Reverse charge — intra-EU services received (Art. 84.Uno.2 LIVA)

• EU services reverse charge — When the client receives a service from an EU supplier and the supplier invoices at 0% with a reverse-charge note: output base → casilla 17, output IVA → casilla 18, input base → casilla 32, input IVA → casilla 33. Net effect zero. If the EU supplier charged their local VAT (e.g. Irish 23%), that is NOT reverse charge — treat as irrecoverable foreign VAT. (Art. 84.Uno.2 LIVA)

5.8 Reverse charge — intra-EU goods received (Art. 13 LIVA)

• EU goods reverse charge — Physical goods from an EU supplier: output base → casilla 15, output IVA → casilla 16, input base → casilla 32, input IVA → casilla 33. (Art. 13 LIVA)

5.9 Reverse charge — non-EU services and imports

• Non-EU reverse charge and imports — Services from non-EU → Art. 84.Uno.2 LIVA: output base → casilla 19, output IVA → casilla 20, input base → casilla 36, input IVA → casilla 37. Physical goods imports: import IVA is paid at customs (DUA) and recovered via casilla 36/37. (Art. 84.Uno.2 LIVA)

5.10 Investment goods — bienes de inversion (Art. 108–110 LIVA)

• Bienes de inversion threshold — EUR 3,005.06 net acquisition cost, useful life > 1 year EUR (Assets with useful life > 1 year and net acquisition cost > EUR 3,005.06: casilla 30/31 (domestic), casilla 34/35 (intra-EU), casilla 38/39 (imports). Subject to a 4-year adjustment period (9 years for immovable property). If gross < threshold → casilla 28/29 (ordinary input).) (Art. 108–110 LIVA)

5.11 Vehicle deduction — 50% presumption (Art. 95.Tres.2 LIVA)

• Vehicle 50% presumption — Passenger vehicles (turismos) and related expenses (fuel, maintenance, insurance premiums for the vehicle itself — but insurance is exempt anyway): rebuttable presumption of 50% business use. Apply 50% input IVA recovery by default. Vehicles used exclusively for: taxi/VTC, driving school, commercial transport, or traveling sales → 100% deduction. The 50% presumption does NOT apply to vans (furgonetas), trucks, or motorbikes used for delivery. (Art. 95.Tres.2 LIVA)

5.12 Restricted input VAT (Art. 96 LIVA)

• Restricted categories — The following categories have restricted or no VAT recovery: - Jewellery, precious stones, and furs (Art. 96.Uno.1) - Food, drink, and tobacco (Art. 96.Uno.2) — unless hospitality/catering business - Spectacles and entertainment (Art. 96.Uno.3) — for client entertainment - Services related to the above (Art. 96.Uno.4) - Gifts and samples above EUR 200 per recipient per year (Art. 96.Uno.5) — IVA deductible below threshold Unlike Malta, Spain does NOT have a hard block on entertainment. The IVA on business meals CAN be deductible if the expense is strictly necessary and directly related to the business activity. However, the conservative default is to block — the burden of proof is on the taxpayer. (Art. 96 LIVA)

5.13 SII — Suministro Inmediato de Informacion (RD 596/2016)

• SII reporting obligation — SII-obliged entities must report invoices to AEAT within 4 calendar days of issue (sales) or accounting date (purchases). SII is mandatory for monthly filers. If client is SII-obliged, note in the reviewer brief that invoice data must match the SII submissions. (RD 596/2016)

5.14 Modelo 390 — annual summary

• Modelo 390 annual summary — Modelo 390 is an annual informative declaration summarizing all periodic Modelo 303 filings. Due by 30 January following the tax year. SII-obliged entities are exempt from filing Modelo 390 (since 2017).

5.15 Modelo 349 — recapitulative declaration

• Modelo 349 recapitulative declaration — Quarterly (or monthly if intra-EU operations exceed EUR 50,000 in any quarter): declares all intra-EU supplies and acquisitions. Must reconcile with casillas 15–18 and informative casilla 59.

Section 6 — Tier 2 catalogue (compressed)

For each ambiguity type: pattern, why the bank statement is insufficient, conservative default, question for the structured form.

6.1 Fuel and vehicle costs

Pattern: Repsol, Cepsa, BP, Shell, Galp, fuel receipts. Why insufficient: vehicle type and business-use proportion unknown. Default: 50% recovery for passenger vehicles (Art. 95.Tres.2 LIVA presumption). Question: "Is this fuel for a passenger car (50% presumption), a commercial vehicle (100%), or personal use (0%)?"

6.2 Restaurants and entertainment

Pattern: any named restaurant, bar, cafeteria. Why insufficient: business necessity unclear. Default: block. Question: "Was this a business meal strictly necessary for the activity? (Note: conservative default is to block — reviewer must confirm deductibility under Art. 96 LIVA.)"

6.3 Ambiguous SaaS billing entities

Pattern: Google, Microsoft, Adobe, Meta, Slack, Zoom, LinkedIn, Apple, Amazon, Dropbox, Atlassian, Stripe where the legal entity is not visible. Why insufficient: same brand can bill from Ireland (EU reverse charge casilla 17/18), US (non-EU reverse charge casilla 19/20), or Spain (domestic 21%). Default: non-EU reverse charge casilla 19/20 + 36/37. Question: "Could you check the most recent invoice? I need the legal entity name and country."

6.4 Round-number incoming transfers from owner-named counterparties

Pattern: large round credit from a name matching the client's name. Default: exclude as owner injection. Question: "The EUR X transfer from [name] — is this a customer payment, your own funds, or a loan?"

6.5 Incoming transfers from individual names (not owner)

Pattern: incoming from private-looking counterparties. Default: domestic B2C sale at 21%, casilla 01/02. Question: "Was it a sale? Business or consumer? Country?"

6.6 Incoming transfers from foreign counterparties

Pattern: foreign IBAN or foreign currency. Default: domestic 21%. Question: "B2B with VAT number, B2C, goods or services, which country?"

6.7 Large one-off purchases (potential bienes de inversion)

Pattern: single invoice EUR 2,500–3,500 range or labelled "ordenador", "equipo", "maquinaria". Default: if net > EUR 3,005.06 → casilla 30/31; if net <= EUR 3,005.06 → casilla 28/29. Question: "Confirm the total invoice amount including IVA."

6.8 Mixed-use phone, internet, home office

Pattern: Movistar, Vodafone, Orange personal lines; home electricity. Default: 0% if mixed without declared %. Question: "Is this a dedicated business line or mixed-use? What business percentage?"

6.9 Outgoing transfers to individuals

Pattern: outgoing to private-looking names. Default: exclude as drawings. Question: "Was this a contractor (with factura), salary, refund, or personal transfer?"

6.10 Cash withdrawals

Pattern: ATM, cajero, reintegro. Default: exclude as personal drawing. Question: "What was the cash used for?"

6.11 Rent payments

Pattern: monthly "alquiler", "renta" to a landlord name. Default: no IVA recovery (residential assumption). Question: "Is this a commercial property? Does the landlord charge IVA on the rent?"

6.12 Foreign hotel and accommodation (non-Spain)

Pattern: hotel abroad. Default: exclude from input IVA. Question: "Was this a business trip?" (For IRPF, the expense may still be deductible.)

6.13 Amazon purchases

Pattern: Amazon.es, Amazon EU SARL. Why insufficient: Amazon can sell as Amazon Spain (domestic 21%), Amazon EU SARL Luxembourg (EU reverse charge), or third-party marketplace seller. Default: domestic 21% for Amazon.es retail. Question: "Was this purchased from Amazon directly or a third-party seller? Check the factura."

6.14 IRPF withholding on professional invoices

Pattern: incoming payment that is less than the invoiced amount by exactly 15% or 7%. Why insufficient: the payer withheld IRPF retencion. Default: gross up the payment to the full invoice amount for IVA base calculation. Question: "Confirm the invoice amount before IRPF retention."

6.15 Platform sales (Amazon, eBay, Wallapop, Etsy)

Pattern: incoming from platform settlements. Default: if selling to EU consumers across multiple countries above EUR 10,000, R-EU-5 OSS refusal fires. For Spain-only: treat gross as casilla 01/02 base at 21%; platform fees as separate reverse charge casilla 17/18 (IE entity). Question: "Do you sell to buyers outside Spain? Total EU cross-border sales for the year?"

Section 7 — Excel working paper template (Spain-specific)

The base specification is in vat-workflow-base Section 3. This section provides the Spain-specific overlay.

Sheet "Transactions"

Columns A–L per the base. Column H ("Casilla code") accepts only valid Modelo 303 casilla codes from Section 1 of this skill. Use blank for excluded transactions. For reverse-charge transactions, enter both the output casilla (e.g. 17) and the input casilla (e.g. 32) separated by a slash in column H.

Sheet "Casilla Summary"

One row per casilla. Column A is the casilla number, column B is the description, column C is the value computed via formula. Mandatory rows:

Output:
| 01 | Output base 21% | =SUMIFS(Transactions!E:E, Transactions!H:H, "01") |
| 02 | Output IVA 21% | =Casilla_Summary!C[01_row]*0.21 |
| 03 | Output base 10% | =SUMIFS(Transactions!E:E, Transactions!H:H, "03") |
| 04 | Output IVA 10% | =Casilla_Summary!C[03_row]*0.10 |
| 05 | Output base 4% | =SUMIFS(Transactions!E:E, Transactions!H:H, "05") |
| 06 | Output IVA 4% | =Casilla_Summary!C[05_row]*0.05 |
| 15 | Output base intra-EU goods | =SUMIFS(Transactions!E:E, Transactions!H:H, "15") |
| 16 | Output IVA intra-EU goods | =C[15_row]*0.21 |
| 17 | Output base intra-EU services | =SUMIFS(Transactions!E:E, Transactions!H:H, "17") |
| 18 | Output IVA intra-EU services | =C[17_row]*0.21 |
| 19 | Output base non-EU reverse charge | =SUMIFS(Transactions!E:E, Transactions!H:H, "19") |
| 20 | Output IVA non-EU reverse charge | =C[19_row]*0.21 |
| 27 | Total output IVA | =SUM(C[02],C[04],C[06],C[16],C[18],C[20]) |

Input:
| 28 | Input base domestic current | =SUMIFS(Transactions!E:E, Transactions!H:H, "28") |
| 29 | Input IVA domestic current | =variable rate — use SUMIFS on VAT column |
| 30 | Input base investment goods | =SUMIFS(Transactions!E:E, Transactions!H:H, "30") |
| 31 | Input IVA investment goods | =C[30_row]*0.21 |
| 32 | Input base intra-EU current | =SUMIFS(Transactions!E:E, Transactions!H:H, "32") |
| 33 | Input IVA intra-EU current | =C[32_row]*0.21 |
| 36 | Input base imports/non-EU | =SUMIFS(Transactions!E:E, Transactions!H:H, "36") |
| 37 | Input IVA imports/non-EU | =C[36_row]*0.21 |
| 45 | Total input IVA | =SUM(C[29],C[31],C[33],C[35],C[37],C[39],C[41]) |

Sheet "Return Form"

Final Modelo 303-ready figures:

Casilla 27 = Total output IVA
Casilla 45 = Total input IVA deductible

Casilla 46 = Casilla 27 - Casilla 45   [difference]
Casilla 67 = Credit brought forward from prior period
Casilla 69 = Casilla 46 - Casilla 67   [final result]

Positive Casilla 69 → payable to AEAT (ingreso)
Negative Casilla 69 → credit to carry forward (a compensar) or request refund (devolucion, only in Q4 annual or REDEME monthly)

Color and formatting conventions

Per the xlsx skill: blue for hardcoded values from the bank statement, black for formulas, green for cross-sheet references, yellow background for any row where Default? = "Y".

Mandatory recalc step

After building the workbook, run:

python /mnt/skills/public/xlsx/scripts/recalc.py /mnt/user-data/outputs/spain-vat-<period>-working-paper.xlsx

Section 8 — Spanish bank statement reading guide

Follow the universal exclusion rules in vat-workflow-base Step 6, plus these Spain-specific patterns.

Extracto bancario format conventions. Spanish bank statements (extractos bancarios) vary by institution but share common fields:

• CaixaBank: CSV/Excel export from CaixaBankNow. Columns: Fecha (date DD/MM/YYYY), Concepto (description), Importe (amount, negative for debits), Saldo (balance). The concepto field often includes the beneficiary name after a dash.
• Santander: Online export from Santander One. Columns: Fecha Valor, Fecha Operacion, Concepto, Importe, Saldo. Uses "ADEUDO" for debits, "ABONO" for credits.
• BBVA: Export from BBVA app/web. Columns: Fecha, Concepto, Movimiento (Cargo/Abono), Importe, Disponible. "Cargo" = debit, "Abono" = credit.
• Bankinter: Columns: Fecha, Descripcion, Debe (debit), Haber (credit), Saldo.
• Revolut/Wise/N26: ISO date format (YYYY-MM-DD), English column headers, amount in EUR with sign.

Key Spanish-language terms in bank descriptions

Term	Meaning
Concepto	Description/reference
Beneficiario	Payee
Ordenante	Payer (on incoming)
Cargo / Adeudo	Debit
Abono / Ingreso	Credit
Transferencia	Transfer
Domiciliacion / Recibo	Direct debit / bill payment
Bizum	Spanish instant payment (like Venmo)
Reintegro / Cajero	Cash withdrawal / ATM
Comision	Bank fee/commission
Nomina	Salary payment
Cuota autonomo	Self-employed social security payment

Internal transfers and exclusions. Own-account transfers between the client's CaixaBank, Santander, BBVA, Revolut accounts. Labelled "traspaso", "transferencia propia", "movimiento entre cuentas". Always exclude.

Self-employed (autonomo) draws. A self-employed person (autonomo/persona fisica) cannot pay themselves wages — any transfer to a personal account is a drawing. Exclude.

IRPF retenciones. Incoming payments from business clients may be net of 15% IRPF retention (or 7% for new autonomos in first 3 years). The bank statement shows the net amount received. The IVA base is the full invoice amount before retention. Always gross up.

Refunds and reversals. Identify by "devolucion", "anulacion", "abono por devolucion". Book as a negative in the same casilla as the original transaction.

Foreign currency transactions. Convert to EUR at the transaction date rate. Use the ECB reference rate. Note the rate in column L (Notes).

Bizum transactions. Bizum is Spain's peer-to-peer instant payment. Business Bizum (Bizum Comercios) shows merchant names. Personal Bizum shows individual names. Default: exclude personal Bizum as non-business unless client confirms it was a customer payment.

Section 9 — Onboarding fallback (only when inference fails)

The workflow in vat-workflow-base Section 1 mandates inferring the client profile from the data first and only confirming in Step 4. The questionnaire below is a fallback.

9.1 Entity type and trading name

Inference rule: "autonomo" or personal name = sole trader; "SL", "SA", "SLU" = company. Fallback: "Are you an autonomo (persona fisica) or a company (SL/SA)?"

9.2 VAT regime

Inference rule: if asking for Modelo 303, they are regimen general. If they mention modulos or modules, R-ES-3 fires. Fallback: "Are you in the regimen general, regimen simplificado, or recargo de equivalencia?"

9.3 NIF-IVA

Inference rule: sometimes visible in EU customer payment descriptions. Fallback: "What is your NIF-IVA? (ES + 9 characters)"

9.4 Filing period

Inference rule: first and last transaction dates. Standard is quarterly. Fallback: "Which quarter? 1T (Jan–Mar), 2T (Apr–Jun), 3T (Jul–Sep), or 4T (Oct–Dec)?"

9.5 Industry and sector

Inference rule: counterparty mix, invoice descriptions. Fallback: "In one sentence, what does the business do?"

9.6 Employees

Inference rule: TGSS/nomina/IRPF outgoing. Fallback: "Do you have employees?"

9.7 Exempt supplies

Inference rule: medical/financial/educational income. Fallback: "Do you make any IVA-exempt sales?" If yes and non-de-minimis → R-ES-6 fires.

9.8 SII obligation

Inference rule: monthly filing frequency, turnover > EUR 6M. Fallback: "Are you registered in SII or REDEME?"

9.9 Credit brought forward (casilla 67)

Not inferable from a single period. Always ask. "Do you have IVA credit carried forward from the previous period (casilla 67 of prior Modelo 303)?"

9.10 Cross-border customers

Inference rule: foreign IBANs on incoming payments. Fallback: "Do you have customers outside Spain? EU or non-EU? Businesses or consumers?"

Section 10 — Reference material

Validation status

This skill is v2.0, rewritten in April 2026 to align with the three-tier OpenAccountants architecture (vat-workflow-base + eu-vat-directive + country skill). The Spain-specific content (casilla mappings, rates, thresholds, blocked categories, SII requirements) is based on LIVA and RIVA as of April 2026.

Sources

Primary legislation:

1. Ley 37/1992, de 28 de diciembre, del Impuesto sobre el Valor Anadido (LIVA) — Art. 3, 4, 11, 13–16, 20, 21–25, 69, 84, 90, 91, 92–96, 102–106, 108–110, 148–163
2. Real Decreto 1624/1992, de 29 de diciembre (RIVA — Reglamento del IVA) — Art. 30 (filing frequency)
3. Real Decreto 596/2016 (SII — Suministro Inmediato de Informacion)

AEAT guidance: 4. Modelo 303 form and completion instructions — sede.agenciatributaria.gob.es 5. Modelo 390 annual summary instructions 6. Modelo 349 recapitulative declaration instructions 7. AEAT guidance on inversion del sujeto pasivo (reverse charge) 8. AEAT guidance on bienes de inversion (investment goods)

EU directive (loaded via companion skill): 9. Council Directive 2006/112/EC (Principal VAT Directive) — implemented via eu-vat-directive companion skill 10. Council Implementing Regulation 282/2011

Other: 11. VIES validation — https://ec.europa.eu/taxation_customs/vies/ 12. ECB euro reference rates — https://www.ecb.europa.eu/stats/eurofxref/

Known gaps

1. The supplier pattern library covers common Spanish and international counterparties but not every regional supplier.
2. Worked examples are for a software consultant. Hospitality, retail, construction, and agricultural sectors need v2.1 examples.
3. The 50% vehicle presumption (Art. 95.Tres.2) is well-established but AEAT may challenge it — flag for reviewer if vehicle costs are significant.
4. The bienes de inversion threshold (EUR 3,005.06 net) is the historical amount. Verify annually.
5. Prorrata calculation (Art. 102–106) is refused entirely — a future version should add basic prorrata support.
6. IGIC/IPSI for Canary Islands/Ceuta/Melilla is refused — separate skills needed.
7. The entertainment deduction rule (Art. 96) is fact-sensitive — the conservative block is appropriate but a reviewer may unlock it.

Change log

• v2.0 (April 2026): Full rewrite to align with three-tier OpenAccountants architecture. 10-section Malta v2.0 structure adopted. Supplier pattern library restructured as literal lookup tables (Section 3). Six worked examples added (Section 4). Tier 1 rules compressed (Section 5). Tier 2 catalogue added (Section 6). Excel template added (Section 7). Bank statement guide with extracto bancario formats added (Section 8). Onboarding moved to fallback (Section 9).
• v2.1-verified (April 2026): Previous version with inline tier tags. Superseded by this rewrite.

Self-check (v2.0)

1. Quick reference at top with casilla table and conservative defaults: yes (Section 1).
2. Supplier library as literal lookup tables: yes (Section 3, 15 sub-tables).
3. Worked examples (hypothetical autonomo IT consultant): yes (Section 4, 6 examples).
4. Tier 1 rules compressed: yes (Section 5, 15 rules).
5. Tier 2 catalogue compressed with inference rules: yes (Section 6, 15 items).
6. Excel template with mandatory recalc: yes (Section 7).
7. Onboarding as fallback only, inference rules first: yes (Section 9, 10 items).
8. All 8 Spain-specific refusals present: yes (Section 2, R-ES-1 through R-ES-8).
9. Reference material at bottom: yes (Section 10).
10. Vehicle 50% presumption explicit: yes (Section 5.11 + Example 6).
11. Entertainment conservative block explicit: yes (Section 5.12 + Example 3).
12. SII obligation documented: yes (Section 5.13).
13. IRPF retention grossing-up documented: yes (Section 6.14 + Section 8).
14. Reverse charge both directions (EU + non-EU) explicit: yes (Examples 1–2 + Section 5.7–5.9).
15. Canary Islands/Ceuta/Melilla refusal explicit: yes (R-ES-1, R-ES-2).

End of Spain VAT Return Skill v2.0

This skill is incomplete without BOTH companion files loaded alongside it: vat-workflow-base v0.1 or later (Tier 1, workflow architecture) AND eu-vat-directive v0.1 or later (Tier 2, EU directive content). Do not attempt to produce a Modelo 303 without all three files loaded.

Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as an Asesor Fiscal, Economista, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.

The most up-to-date, verified version of this skill is maintained at openaccountants.com. Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.