Deline

Prepare your Modelo 303 IVA return

Every quarter, Deline works out your Modelo 303 from your books, box by box: the IVA you charged on your invoices, the IVA you can deduct from your bills, and the difference you pay or claim back. Deline prepares the figures; you or your gestor file them with the Agencia Tributaria. Deline files nothing.

  • L1 · Everyday
  • WhereSpain
  • WhoOwner, Accountant
  • PlanBasic and up
  • Timeabout 2 min

Before you start

  • The quarter's invoices and bills are in your books, and the bank is reconciled.
  • You file the Modelo 303 yourself in the Sede Electrónica of the Agencia Tributaria, or your gestor does.

Steps

  1. Open Reports from Books.

    Step 1: Open Reports from Books.
    Step 1 in Deline (Spain business, fictional data) · See the whole screen

  2. Choose VAT (IVA) — Modelo 303 estimate, then the year and the quarter.

    The estimate is marked Estimate · not filed with the quarter's dates.

    Step 2: Choose VAT (IVA) — Modelo 303 estimate, then the year and the quarter.
    Step 2 in Deline (Spain business, fictional data) · See the whole screen

  3. Check the IVA you charged and the IVA you can deduct.

    IVA you charged (devengado) shows the taxable base and cuota by rate (boxes 07, 09…); IVA you can deduct (deducible) the IVA on your bills (box 45). Open By VAT account to see where each figure comes from.

    Step 3: Check the IVA you charged and the IVA you can deduct.
    Step 3 in Deline (Spain business, fictional data) · See the whole screen

  4. Read the result in box 46.

    Box 46 is the difference (27 − 45): You pay this or to claim back. Copy the boxes into your Modelo 303 when you file it, outside Deline.

    Step 4: Read the result in box 46.
    Step 4 in Deline (Spain business, fictional data) · See the whole screen

If something goes wrong

  • A sale or bill is missing: it is not in your books yet. Check Daily work → Posting queue, or record the bill.
  • The quarter must not change after filing: lock its months (see Lock a month after you have checked it).

Last checked 2026-11-07 by the guide runner on build c5fbd2fa6 (Deline 12a482996) (local Deline stack).