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TAX · PENALTY RISK

File quarterly VAT returns (Modelo 303) — due Jan/Apr/Jul/Oct (required even if zero VAT charged)

The quarterly VAT return, filed in the title's months — and the title's parenthesis is the trap newcomers miss: it's required even when the VAT due is zero, because the filing itself is the obligation. Invoicing software or a gestor turns this into a non-event; ignoring a "nothing to declare" quarter turns it into a penalty.
WHEN IT'S DUE
A yearly obligation — each year's window closes at the end of October.
WHY IT MATTERS
Missing this can trigger a financial penalty. Verified against an official government source (AEAT, extranjería, BOE).
WHAT COMES FIRST
Register as self-employed: file Modelo 036 with Hacienda, then register with Social Security (RETA) the same day or within 60 days (Modelo 037 was abolished in 2025)
View the official source ↗
LOLA'S TIP
If in doubt, a gestor can prepare this in a day — cheap insurance against a mis-filing.
Where does this fall in your move?
Whether this step even applies — and when it's due — depends on your passport, work, family and plans. Answer a few questions and Get Camino builds your full roadmap, every step in the right order with real deadlines.
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Guidance only — not legal or tax advice.
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