Spain
PGC PYMES chart, Modelo 303 file, 349, 390, VAT record books, Facturae, VERI*FACTU, RED and Modelo 190.
Currency EUR, languages Spanish (default) and English, time zone Europe/Madrid, fiscal year starting in January. The pack covers the Spanish VAT territory (mainland and the Balearic Islands).
Chart of accounts: PGC PYMES (Plan General de Contabilidad de PYMES), 233 accounts, all six digit subaccounts. Reports: balance sheet and profit and loss account in the abbreviated PYMES model.
VAT rates: 21 percent (general), 10 percent (reduced) and 4 percent (super reduced), plus the equivalence surcharge (recargo de equivalencia, 5.2, 1.4, 0.5 and 1.75 percent) and codes for exempt and non subject sales, intra EU supplies and services, exports and reverse charge. A customer flagged for the equivalence surcharge gets the surcharge lines on the invoice automatically. VAT return: Modelo 303 with the boxes of the 2026 form, exported as the AEAT import file, plus a CSV worksheet. It supports the cash accounting scheme, the general pro rata, deferred import VAT and credits carried forward. Further returns: Modelo 349 (EU sales list) as AEAT file, Modelo 390 (annual summary) as worksheet, Modelo 111 and 115 (withholdings) as worksheets.
Audit file: the VAT record books (Libros Registro del IVA) in the AEAT standard XLSX format, and the journal (Libro Diario) as CSV. A journal from A3, ContaPlus, Sage 50, Holded or a plain spreadsheet can be imported; the columns are detected automatically and journal drafts are created.
Invoices: the legends of the invoicing regulation are printed (exempt operations, reverse charge, cash accounting scheme, commercial register entry) and the NIF and other data are checked.
Electronic invoicing: Facturae 3.2.2 with XAdES signature (for public bodies through FACe, uploaded by hand) and Peppol BIS 3. VERI*FACTU: a separate page in the Finance app, VERI*FACTU register, keeps the hash chained invoicing records, prints the QR code on invoices and sends the records to the AEAT.
Live connections: the VERI*FACTU connector sends invoicing records to the AEAT with the company's own certificate (test environment by default; a connection switched to live uses production). There is no keyless company register in Spain; Spanish VAT IDs are checked through VIES.
Payroll: the Spanish payroll (régimen general) creates the RNT and RLC worksheets for the Sistema RED, the Modelo 111 worksheet and the Modelo 190 file.
Who can use this
- Owner
- Admin
- Accountant
Steps
1. Deadline: Modelo 303 quarterly
20 April, 20 July, 20 October; the 4th quarter by 30 January. With direct debit payment the deadline is five days earlier (15th; 4th quarter 25 January).
2. Deadline: Modelo 303 monthly
Only with "Registro de devolución mensual (REDEME)" or "Gran empresa". 20th of the following month; July by 20 September; December by 30 January. With direct debit payment five days earlier.
3. Deadline: Modelo 111 and Modelo 115
20th of the month after the quarter (4th quarter 20 January); monthly by the 20th of the following month for a large company. The 111 applies with payroll, the 115 when "Presenta el Modelo 115" is on.
4. Deadline: Modelo 349
Same rule as the Modelo 303: 20th of the month after the quarter (4th quarter 30 January); monthly with "Modelo 349 mensual" (July by 20 September, December by 30 January). Only with a VAT ID.
5. Deadline: Modelo 390
30 January of the following year. Not when "Exonerado del Modelo 390" is on.
6. Deadline: Modelo 190
31 January of the following year. Only with payroll.
Fields and options
- Comunidad autónoma
Holiday subdivision. The regional holidays of the comunidad move due dates. Empty means national holidays only.
- Declaración recapitulativa (Modelo 349)
Whether the company files the Modelo 349. "Automatic" (default) means yes when a VAT ID is entered.
- Sujeto pasivo de IVA
The company is registered for VAT. On by default; switched off, the VAT deadlines are removed.
- Gran empresa
Large company (turnover above 6 million euro): monthly Modelo 303 and 111. Default off.
- Presenta el Modelo 115
The company withholds tax on office rent and files the Modelo 115. Default off.
- Modelo 349 mensual
Monthly Modelo 349 (intra EU deliveries above 50,000 euro per quarter). Default off.
- Régimen especial del criterio de caja
Cash accounting scheme: cash basis Modelo 303, the legend on invoices and the matching key in VERI*FACTU.
- Destinatario de operaciones en criterio de caja
The company receives operations under the cash accounting scheme. Reported on page 01 of the Modelo 303.
- Registro de devolución mensual (REDEME)
Monthly refund register: monthly Modelo 303 with refunds every period.
- Suministro Inmediato de Información (SII)
The company keeps its VAT books in the SII. Reported on the Modelo 303; the VAT record books export is then not needed.
- Exonerado del Modelo 390
Exempt from the annual Modelo 390. Reported in the last Modelo 303 of the year.
- Opción por la prorrata especial
Option for the special pro rata. Reported in the last Modelo 303 of the year.
- Domiciliación del Modelo 303
Pay the Modelo 303 by direct debit. Needs the company IBAN. The deadline moves five days earlier.
- Facturas simplificadas hasta 3.000 €
Retail activities that may issue simplified invoices up to 3,000 euro.
- Porcentaje provisional de prorrata (%)
General pro rata: the provisional percentage of the year (the final one of the previous year). It scales the deductible VAT of every Modelo 303; the last period of the year regularises it.
- Código CNAE 2025 de la actividad principal
Main activity code (2 to 4 digits). Used on page 05 of the Modelo 303 and as the default workplace accident premium of the payroll.
- Diferimiento del IVA a la importación
Deferred import VAT: the import VAT of the period is also due in box 77 of the Modelo 303.
- Cuotas a compensar pendientes al empezar
Credit to compensate from returns filed before BizCortex (box 110), at the start of the year set below. Later credits are taken from the filed returns.
- Ejercicio de las cuotas a compensar iniciales
The year whose first period starts with the credit above (2000 to 2100).
- NIF del desarrollador
Optional NIF of the software developer for the technical block of the Modelo 303 file.
- Código de actividad
Activity code of the VAT record books, one letter (A business, B professional and so on). Default A.
- Tipo de actividad
Activity type of the VAT record books, two digits. Default 03.
- Grupo o epígrafe del IAE
Business tax (IAE) heading, up to 4 characters, for the VAT record books.
- Modelo 349: ventas de bienes en consigna
Call off stock lines of the Modelo 349. Each line has a date, a key (R transfer to stock in another member state, D return to Spain, C substitution of the acquirer), the VAT ID and name of the recipient, the value of the goods and, for key C, the substitute. Reported in the Modelo 349 of the period that contains the date.
- Persona de contacto
Contact person of the Modelo 349 and the Modelo 190.
- Teléfono de contacto
Contact phone of the Modelo 349 and the Modelo 190. Default: the company phone.
- Código Cuenta de Cotización (CCC)
Payroll: the 11 digit social security contribution account code, used in the RNT and RLC.
- Código Cuenta de Cotización (alias)
Payroll: older alias of the CCC. Prefer the CCC field.
- Número de justificante del Modelo 190
Payroll: 13 digit receipt number of the Modelo 190. A placeholder is used without it.
- AT/EP, tipo IT (%)
Payroll: workplace accident premium, IT part, in percent (0 to 10). The employee profile wins.
- Cotizar en permisos no retribuidos
Payroll: unpaid leave days keep the obligation to contribute on the minimum base of the group. Default yes. No leaves the days out of the bases.
- Complemento de IT (% del salario)
Payroll: employer top up of sick pay in percent of the salary of the sick days, for example 100. The employee profile wins.
- AT/EP, tipo IMS (%)
Payroll: workplace accident premium, IMS part, in percent (0 to 10). The employee profile wins.
- Modo VERI*FACTU
VERI*FACTU mode. Only "verifactu" is supported; the other mode is rejected.
- Fecha de inicio VERI*FACTU
Invoicing records are created for invoices issued from this date. Empty means all invoices.
- Anulación de facturas
How a cancelled invoice is reported: rectificativa (corrective record, the default) or anulacion (cancellation record, for invoices issued in error).
Tips
- For invoices to public bodies through FACe, enter the three DIR3 codes as the buyer reference of the customer, in the form "OC:...;OG:...;UT:...".
- Upload the Modelo 303 file in the AEAT electronic office under Modelo 303, Presentar, Importar, then check the prefilled form and file it with your certificate or Cl@ve.
- A Facturae buyer needs its VAT ID (ES plus NIF) in the VAT ID field of the customer.
Good to know
- The Canary Islands (IGIC), Ceuta and Melilla (IPSI) and the Basque and Navarre foral regimes are not covered.
- The SII web service is not available yet. Companies in the SII keep their books there.
- The non VERI*FACTU mode is not available.
- Nothing is transmitted live to the AEAT except VERI*FACTU records. All models are filed by uploading the file or typing the worksheet.
- The small business exemption (franquicia) has no legal basis in Spain yet; the code exists for when it is introduced.
- Collective agreements (salary tables, seniority, supplements) are not applied by the payroll.
Related
- How country packs work
The country of a company is chosen once and decides its accounts, taxes, files, payroll and deadlines.