es-vat-returnSourced from the law Spain VAT return (IVA): how to complete and file modelo 303 under the régimen general. Covers the casilla map read from the current form, the rate table and the recargo de equivalencia, intra Community acquisitions and reverse charge, investment goods and their adjustment, blocked input VAT and vehicles, the invoice register kept through the Sede electrónica, modelo 349 and modelo 390, and the filing periods and deadlines.