{"id":8617,"date":"2018-10-01T08:51:41","date_gmt":"2018-10-01T07:51:41","guid":{"rendered":"https:\/\/tugesto.com\/blog\/?p=8617"},"modified":"2024-05-20T08:23:51","modified_gmt":"2024-05-20T06:23:51","slug":"como-rellenar-el-modelo-303","status":"publish","type":"post","link":"https:\/\/tugesto.com\/blog\/como-rellenar-el-modelo-303\/","title":{"rendered":"\u00bfC\u00f3mo rellenar el modelo 303? Te contamos paso a paso"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"8617\" class=\"elementor elementor-8617\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1d011c11 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1d011c11\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-103ecae1\" data-id=\"103ecae1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-76bd9846 elementor-widget elementor-widget-text-editor\" data-id=\"76bd9846\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\n<p><span style=\"color: #4c4f54;\">El\u00a0<strong>modelo 303<\/strong>\u00a0es el formulario de la <strong>declaraci\u00f3n trimestral del Impuesto sobre el Valor A\u00f1adido (IVA)<\/strong>. En este post te explicaremos paso a paso c\u00f3mo rellenar el modelo 303 de manera correcta para que no tengas ning\u00fan problema a la hora de presentarlo.<\/span><\/p>\n<p><a href=\"http:\/\/tugesto.com\/software-fiscal\" target=\"_blank\" rel=\"noopener\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone wp-image-14761 size-full\" src=\"https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2020\/01\/asesores_fiscales_tugesto.jpg\" alt=\"Te respalda el equipo de asesores fiscales de tugesto\" width=\"800\" height=\"241\" srcset=\"https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2020\/01\/asesores_fiscales_tugesto.jpg 800w, https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2020\/01\/asesores_fiscales_tugesto-300x90.jpg 300w, https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2020\/01\/asesores_fiscales_tugesto-768x231.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/a><\/p>\n\n<h2 class=\"wp-block-heading\"><span style=\"color: #4c4f54;\">\u00bfQu\u00e9 es el modelo 303?\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/h2>\n<p><span style=\"color: #4c4f54;\"><\/span><\/p>\n<p><span style=\"color: #4c4f54;\">De forma<\/span> <a href=\"https:\/\/tugesto.com\/blog\/preparar-cierre-trimestral\/\" target=\"_blank\" rel=\"noreferrer noopener\">trimestral<\/a>, <span style=\"color: #4c4f54;\">deber\u00e1s rellenar el modelo 303 <strong>con el fin de pagar de forma fraccionada el IVA a la Agencia Tributaria<\/strong>. Esta cantidad se calcula a partir de la diferencia entre el IVA repercutido en las facturas de ventas y el IVA soportado en las facturas de gastos. En resumen, la diferencia entre lo cobrado a los clientes y el pago a los proveedores a lo largo de un trimestre. \u2006 \u2006\u00a0<\/span><\/p>\n<p><span style=\"color: #4c4f54;\"><\/span><\/p>\n<p><span style=\"color: #4c4f54;\">Este es un formulario<strong> dividido en 8 secciones y m\u00e1s de 80 casillas<\/strong>. A pesar de su gran n\u00famero de casillas, muchas de estas quedan vac\u00edas, facilitando su rellenado.\u00a0<\/span><\/p>\n\n<h2 class=\"wp-block-heading\"><span style=\"color: #4c4f54;\">Qui\u00e9n presenta el modelo 303 del IVA<\/span><\/h2>\n<p><span style=\"color: #4c4f54;\"><\/span><\/p>\n<p><span style=\"color: #4c4f54;\"><strong>Todo aut\u00f3nomo o empresario que desarrolle una actividad sujeta a IVA<\/strong> debe presentar cada trimestre el modelo 303. Tambi\u00e9n deben presentarlos los propietarios de inmuebles o bienes en alquiler y los promotores inmobiliarios.\u00a0<\/span><\/p>\n<p><span style=\"color: #4c4f54;\"><\/span><\/p>\n<p><span style=\"color: #4c4f54;\">Todas aquellas actividades exentas de IVA, como los servicios m\u00e9dicos o de educaci\u00f3n y formaci\u00f3n, no deben presentar el modelo 303.<\/span><\/p>\n<p><span style=\"color: #4c4f54;\"><\/span><\/p>\n<p><span style=\"color: #4c4f54;\">El primer paso es rellenar los campos con tu identificaci\u00f3n y contestar a las preguntas referentes sobre la autoliquidaci\u00f3n del IVA.<\/span><\/p>\n\n<h2 class=\"wp-block-heading\"><span style=\"color: #4c4f54;\">C\u00f3mo rellenar el modelo 303 del IVA: paso a paso<\/span><\/h2>\n<p><span style=\"color: #4c4f54;\"><\/span><\/p>\n<h3 class=\"wp-block-heading\"><span style=\"color: #4c4f54;\">Identificaci\u00f3n (1)<\/span><\/h3>\n\n<figure class=\"wp-block-image aligncenter\"><img decoding=\"async\" width=\"1024\" height=\"745\" class=\"wp-image-8622\" src=\"https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/09\/captura-pantalla-1-identificacion-1024x745.jpg\" alt=\"\" srcset=\"https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/09\/captura-pantalla-1-identificacion-1024x745.jpg 1024w, https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/09\/captura-pantalla-1-identificacion-300x218.jpg 300w, https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/09\/captura-pantalla-1-identificacion-768x558.jpg 768w, https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/09\/captura-pantalla-1-identificacion.jpg 1264w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n<p><span style=\"color: #4c4f54;\">El primer paso es rellenar los campos con tu identificaci\u00f3n y contestar a las preguntas referentes sobre la autoliquidaci\u00f3n del IVA.<\/span><\/p>\n<p><span style=\"color: #4c4f54;\"><\/span><\/p>\n<h3 class=\"wp-block-heading\"><span style=\"color: #4c4f54;\">Devengo (2)<\/span><\/h3>\n\n<figure class=\"wp-block-image aligncenter\"><img decoding=\"async\" width=\"935\" height=\"102\" class=\"wp-image-8623\" src=\"https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/09\/captura-2-devengo.jpg\" alt=\"\" srcset=\"https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/09\/captura-2-devengo.jpg 935w, https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/09\/captura-2-devengo-300x33.jpg 300w, https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/09\/captura-2-devengo-768x84.jpg 768w\" sizes=\"(max-width: 935px) 100vw, 935px\" \/><\/figure>\n\n<p><span style=\"color: #4c4f54;\">En este apartado indicaremos el ejercicio del IVA y su periodo correspondiente.<\/span><\/p>\n<p><span style=\"color: #4c4f54;\"><\/span><\/p>\n<h3 class=\"wp-block-heading\"><span style=\"color: #4c4f54;\">Liquidaci\u00f3n (3)<\/span><\/h3>\n\n<figure class=\"wp-block-image aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"886\" class=\"wp-image-8625\" src=\"https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/09\/captura-pantalla-3-liquidacion-1-1024x886.jpg\" alt=\"\" srcset=\"https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/09\/captura-pantalla-3-liquidacion-1-1024x886.jpg 1024w, https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/09\/captura-pantalla-3-liquidacion-1-300x259.jpg 300w, https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/09\/captura-pantalla-3-liquidacion-1-768x664.jpg 768w, https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/09\/captura-pantalla-3-liquidacion-1-1536x1329.jpg 1536w, https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/09\/captura-pantalla-3-liquidacion-1-2048x1771.jpg 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n<p><span style=\"color: #4c4f54;\">En este apartado declararemos tanto el IVA deducible como el devengado. La liquidaci\u00f3n no es mas que enfrentar lo que he soportado de IVA (IVA deducible) y lo que he repercutido (IVA devengado).<\/span><\/p>\n<p><span style=\"color: #4c4f54;\">Para ello, solo debes saber un par de cuestiones. El IVA devengado o repercutido es el de las facturas que emitimos, la base imponible es el importe al que aplicamos el tipo impositivo y la cuota es el resultado de multiplicar la base imponible por el tipo de IVA.<\/span><br \/><br \/><span style=\"color: #4c4f54;\">Una vez ya tenemos esto claro, vamos a proceder a rellenar las casillas.<\/span><\/p>\n<p><span style=\"color: #4c4f54;\"><\/span><\/p>\n<h4 class=\"wp-block-heading\"><span style=\"color: #4c4f54;\">IVA Devengado &#8211; R\u00e9gimen general<\/span><\/h4>\n\n<figure class=\"wp-block-image aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"471\" height=\"204\" class=\"wp-image-8627\" src=\"https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/09\/casillas-1-4-y-7.jpg\" alt=\"\" srcset=\"https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/09\/casillas-1-4-y-7.jpg 471w, https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/09\/casillas-1-4-y-7-300x130.jpg 300w\" sizes=\"(max-width: 471px) 100vw, 471px\" \/><\/figure>\n\n<p><br \/><span style=\"color: #4c4f54;\"><strong>Casilla 1:<\/strong>\u00a0<span style=\"font-size: 17px;\">indicaremos la base que vaya al tipo 21%.<\/span><\/span><br \/><span style=\"color: #4c4f54;\"><strong>Celda 4:<\/strong> indicaremos la base que vaya al tipo 10%.<\/span><br \/><span style=\"color: #4c4f54;\"><strong>Casilla 7:<\/strong> indicaremos la base que vaya al tipo 4%.<\/span><br \/><span style=\"color: #4c4f54;\">Vamos a poner el caso de que tenemos una empresa de bebidas alcoh\u00f3licas. Vendemos botellas por un importe total de 500 euros, el cual corresponde a la base m\u00e1s el IVA. La casilla 1 la rellenamos con el importe de base, que son 413,20 euros. Asimismo, en la casilla 2 ponemos el tipo de IVA, el 21% en este caso y en la casilla 3 el importe de la cuota, que en este caso son 86\u201980 euros.<\/span><\/p>\n\n<h4 class=\"wp-block-heading\"><span style=\"color: #4c4f54;\">IVA Deducible\u00a0<\/span><\/h4>\n\n<figure class=\"wp-block-image aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"78\" class=\"wp-image-8629\" src=\"https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/09\/captura-casillas-282930-y-31-1024x78.jpg\" alt=\"\" srcset=\"https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/09\/captura-casillas-282930-y-31-1024x78.jpg 1024w, https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/09\/captura-casillas-282930-y-31-300x23.jpg 300w, https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/09\/captura-casillas-282930-y-31-768x59.jpg 768w, https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/09\/captura-casillas-282930-y-31-1536x117.jpg 1536w, https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/09\/captura-casillas-282930-y-31-2048x156.jpg 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n<figure class=\"wp-block-image aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"48\" class=\"wp-image-8630\" src=\"https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/09\/captura-casillas-323334-y-35-1024x48.jpg\" alt=\"\" srcset=\"https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/09\/captura-casillas-323334-y-35-1024x48.jpg 1024w, https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/09\/captura-casillas-323334-y-35-300x14.jpg 300w, https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/09\/captura-casillas-323334-y-35-768x36.jpg 768w, https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/09\/captura-casillas-323334-y-35-1536x72.jpg 1536w, https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/09\/captura-casillas-323334-y-35-2048x96.jpg 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n<figure class=\"wp-block-image aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"48\" class=\"wp-image-8632\" src=\"https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/09\/captura-casillas-363738-y-39-1024x48.jpg\" alt=\"\" srcset=\"https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/09\/captura-casillas-363738-y-39-1024x48.jpg 1024w, https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/09\/captura-casillas-363738-y-39-300x14.jpg 300w, https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/09\/captura-casillas-363738-y-39-768x36.jpg 768w, https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/09\/captura-casillas-363738-y-39-1536x72.jpg 1536w, https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/09\/captura-casillas-363738-y-39-2048x96.jpg 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n<figure class=\"wp-block-image aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"21\" class=\"wp-image-8633\" src=\"https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/09\/captura-casillas-40-y-41-1024x21.jpg\" alt=\"\" srcset=\"https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/09\/captura-casillas-40-y-41-1024x21.jpg 1024w, https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/09\/captura-casillas-40-y-41-300x6.jpg 300w, https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/09\/captura-casillas-40-y-41-768x16.jpg 768w, https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/09\/captura-casillas-40-y-41-1536x32.jpg 1536w, https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/09\/captura-casillas-40-y-41-2048x43.jpg 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n<figure class=\"wp-block-image aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"26\" class=\"wp-image-8634\" src=\"https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/09\/captura-casilla-44-1024x26.jpg\" alt=\"\" srcset=\"https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/09\/captura-casilla-44-1024x26.jpg 1024w, https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/09\/captura-casilla-44-300x8.jpg 300w, https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/09\/captura-casilla-44-768x19.jpg 768w, https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/09\/captura-casilla-44-1536x39.jpg 1536w, https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/09\/captura-casilla-44-2048x52.jpg 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n<p><span style=\"color: #4c4f54;\">En este caso, \u00fanicamente se presenta la suma de todas las bases imponibles y todas las cuotas, independientemente del tipo de IVA ya que tengan, ya que esto se desglosar\u00e1 en el modelo 390.<\/span><br \/><span style=\"color: #4c4f54;\">En este IVA se deber\u00e1n rellenar:<\/span><\/p>\n<p><span style=\"color: #4c4f54;\"><\/span><\/p>\n<p><span style=\"color: #4c4f54;\"><strong>Casillas 28, 29, 30 y 31:<\/strong> se corresponde con las compras efectuadas en el territorio espa\u00f1ol.<\/span><br \/><span style=\"color: #4c4f54;\"><strong>Celdas 32, 33, 34 y 35:<\/strong> las operaciones que consisten en la adquisici\u00f3n de bienes fuera de la Uni\u00f3n Europea.<\/span><br \/><span style=\"color: #4c4f54;\"><strong>Casillas 36, 37, 38 y 39<\/strong>: las operaciones que consisten en la adquisici\u00f3n de bienes dentro de la UE. Para poder cumplimentar estas casillas es necesario estar inscrito en el Registro de Operadores Intracomunitarios \u00abR.O.I\u00bb el cual nos dar\u00e1 CIF\/NIF intracomunitario.<\/span><br \/><span style=\"color: #4c4f54;\"><strong>Celdas 40 y 41<\/strong> rectificaci\u00f3n de deducciones: estas casillas se incorporaron para adaptar la cuota a posibles errores que podamos tener con facturas recibidas.<\/span><br \/><span style=\"color: #4c4f54;\"><strong>Casilla 44<\/strong>: solo se rellena en el cuarto trimestre.<\/span><\/p>\n\n<h3 class=\"wp-block-heading\"><span style=\"color: #4c4f54;\">El r\u00e9gimen simplificado<\/span><\/h3>\n\n<figure class=\"wp-block-image aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"658\" class=\"wp-image-8638\" src=\"https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/10\/captura-regimen-simplificado-1024x658.jpg\" alt=\"\" srcset=\"https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/10\/captura-regimen-simplificado-1024x658.jpg 1024w, https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/10\/captura-regimen-simplificado-300x193.jpg 300w, https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/10\/captura-regimen-simplificado-768x494.jpg 768w, https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/10\/captura-regimen-simplificado-1536x987.jpg 1536w, https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/10\/captura-regimen-simplificado-2048x1317.jpg 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n<p><span style=\"color: #4c4f54;\">Podr\u00e1n acogerse aquellos empresarios o profesionales que realicen las actividades que la agencia tributaria contempla dentro de este r\u00e9gimen.<\/span><\/p>\n<p><span style=\"color: #4c4f54;\"><\/span><\/p>\n<h3 class=\"wp-block-heading\"><span style=\"color: #4c4f54;\">Informaci\u00f3n adicional <\/span><\/h3>\n\n<figure class=\"wp-block-image aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"263\" class=\"wp-image-8639\" src=\"https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/10\/informacion-adicional-1024x263.jpg\" alt=\"\" srcset=\"https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/10\/informacion-adicional-1024x263.jpg 1024w, https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/10\/informacion-adicional-300x77.jpg 300w, https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/10\/informacion-adicional-768x197.jpg 768w, https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/10\/informacion-adicional-1536x394.jpg 1536w, https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/10\/informacion-adicional-2048x525.jpg 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n<p><span style=\"color: #4c4f54;\">Las celdas 59 (Ventas a clientes intracomunitarios), 60 (Ventas de bienes fuera de la Uni\u00f3n europea) y 61 tienen un car\u00e1cter meramente informativo.<\/span><\/p>\n<p><span style=\"color: #4c4f54;\"><\/span><\/p>\n<h3 class=\"wp-block-heading\"><span style=\"color: #4c4f54;\">Resultado<\/span><\/h3>\n\n<figure class=\"wp-block-image aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"26\" class=\"wp-image-8640\" src=\"https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/10\/suma-de-resultados-1024x26.jpg\" alt=\"\" srcset=\"https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/10\/suma-de-resultados-1024x26.jpg 1024w, https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/10\/suma-de-resultados-300x8.jpg 300w, https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/10\/suma-de-resultados-768x19.jpg 768w, https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/10\/suma-de-resultados-1536x39.jpg 1536w, https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/10\/suma-de-resultados-2048x52.jpg 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n<figure class=\"wp-block-image aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"806\" height=\"52\" class=\"wp-image-8641\" src=\"https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/10\/administracion-del-estado.jpg\" alt=\"\" srcset=\"https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/10\/administracion-del-estado.jpg 806w, https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/10\/administracion-del-estado-300x19.jpg 300w, https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/10\/administracion-del-estado-768x50.jpg 768w\" sizes=\"(max-width: 806px) 100vw, 806px\" \/><\/figure>\n\n<figure class=\"wp-block-image aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"23\" class=\"wp-image-8642\" src=\"https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/10\/cuotas-a-compensar-1024x23.jpg\" alt=\"\" srcset=\"https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/10\/cuotas-a-compensar-1024x23.jpg 1024w, https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/10\/cuotas-a-compensar-300x7.jpg 300w, https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/10\/cuotas-a-compensar-768x17.jpg 768w, https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/10\/cuotas-a-compensar-1536x34.jpg 1536w, https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/10\/cuotas-a-compensar-2048x45.jpg 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n<figure class=\"wp-block-image aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"35\" class=\"wp-image-8643\" src=\"https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/10\/resultado-liquidacion-1024x35.jpg\" alt=\"\" srcset=\"https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/10\/resultado-liquidacion-1024x35.jpg 1024w, https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/10\/resultado-liquidacion-300x10.jpg 300w, https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/10\/resultado-liquidacion-768x26.jpg 768w, https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/10\/resultado-liquidacion-1536x53.jpg 1536w, https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/10\/resultado-liquidacion.jpg 1541w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n<figure class=\"wp-block-image aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"312\" class=\"wp-image-8644\" src=\"https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/10\/ingreso-1024x312.jpg\" alt=\"\" srcset=\"https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/10\/ingreso-1024x312.jpg 1024w, https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/10\/ingreso-300x91.jpg 300w, https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/10\/ingreso-768x234.jpg 768w, https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/10\/ingreso.jpg 1169w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n<figure class=\"wp-block-image aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"365\" class=\"wp-image-8645\" src=\"https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/10\/devolucion-1024x365.jpg\" alt=\"\" srcset=\"https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/10\/devolucion-1024x365.jpg 1024w, https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/10\/devolucion-300x107.jpg 300w, https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/10\/devolucion-768x274.jpg 768w, https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/10\/devolucion.jpg 1089w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n<p><span style=\"color: #4c4f54;\">En este apartado est\u00e1n incorporadas las casillas que nos mostrar\u00e1n el resultado.<\/span><br \/><span style=\"color: #4c4f54;\">La <strong>casilla 64<\/strong>: esta casilla me indicar\u00e1 el resultado de mi declaraci\u00f3n.<\/span><\/p>\n<p><span style=\"color: #4c4f54;\">La <strong>casilla 65<\/strong>: la cumplimentar\u00e1n aquellas personas que pertenezcan a la Administraci\u00f3n del Estado y algunas de las Diputaciones Forales. Debiendo separar que porcentaje se ha hecho en cada territorio.<\/span><\/p>\n<p><span style=\"color: #4c4f54;\"><strong>Celda 67<\/strong>: estas son las cuotas que has dejado a compensar en declaraciones procedentes de periodos anteriores.\u00a0 Estas aparecer\u00e1n en la casilla 72 de declaraciones anteriores (Compensaci\u00f3n 4).<\/span><\/p>\n<p><span style=\"color: #4c4f54;\"><strong>Casilla 68<\/strong>: Regularizaci\u00f3n anual: con el signo que corresponda, positivo o negativo, se debe cumplimentar esta campo con la \u00faltima autoliquidaci\u00f3n del a\u00f1o.<\/span><br \/><br \/><span style=\"color: #4c4f54;\"><strong>Casilla 71<\/strong>: Finalmente, si el resultado de esta casilla sale positivo, tendr\u00e9 que ingresar la cantidad correspondiente a Hacienda. En ese caso, deber\u00e1s rellenar el apartado ingreso (7).<\/span><\/p>\n<p><span style=\"color: #4c4f54;\"><\/span><\/p>\n<p><span style=\"color: #4c4f54;\">Si por el contrario es negativo y figura en los tres primeros trimestres, esa cantidad se dejar\u00e1 a compensar. En el cuarto trimestre la Agencia Tributaria ingresar\u00eda el importe en la cuenta y ser\u00eda totalmente necesario <strong>rellenar la casilla 73.<\/strong><\/span><\/p>\n\n<figure class=\"wp-block-video\"><a href=\"https:\/\/tugesto.com\/programa-contabilidad\/?utm_source=blog&amp;utm_medium=banner&amp;utm_campaign=rellenar-modelo-303\" target=\"_blank\" rel=\"noopener\"><video style=\"aspect-ratio: 1440 \/ 1080;\" src=\"https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2022\/03\/video-banner-autonomos-marzo2022.mp4\" autoplay=\"autoplay\" loop=\"loop\" muted=\"\" width=\"1440\" height=\"1080\"><\/video><\/a><\/figure>\n\n<p class=\"has-background\" style=\"background-color: #e5e5e5;\"><span style=\"color: #4c4f54;\">Con<\/span> <strong><a href=\"http:\/\/www.tugesto.com\" target=\"_blank\" rel=\"noreferrer noopener\">tugesto<\/a><\/strong> <span style=\"color: #4c4f54;\">todos los modelos fiscales se rellenan autom\u00e1ticamente, incluido el modelo 303. Tambi\u00e9n, te avisamos a trav\u00e9s de recordatorios de los periodos fiscales para que no se te pasen los plazos. \u00a1Contr\u00e1talo ya!<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>El&nbsp;modelo 303&nbsp;es el formulario de la declaraci\u00f3n trimestral del Impuesto sobre el Valor A\u00f1adido (IVA). En este post te explicaremos paso a paso c\u00f3mo rellenar el modelo 303 de manera correcta para que no tengas ning\u00fan problema a la hora de presentarlo. \u00bfQu\u00e9 es el modelo 303?\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 De forma trimestral, deber\u00e1s rellenar el modelo 303 [&hellip;]<\/p>\n","protected":false},"author":11,"featured_media":22649,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","content-type":"","footnotes":""},"categories":[14],"tags":[36,38],"ppma_author":[1497],"class_list":["post-8617","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-contabilidad-y-fiscal","tag-autonomos","tag-pymes"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>C\u00f3mo rellenar el modelo 303: paso a paso | tugesto<\/title>\n<meta name=\"description\" content=\"Te damos las pautas para rellenar el modelo 303 para que no tengas ning\u00fan problema a la hora de presentarlo a la Agencia Tributaria\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/tugesto.com\/blog\/como-rellenar-el-modelo-303\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"C\u00f3mo rellenar el modelo 303: paso a paso | tugesto\" \/>\n<meta property=\"og:description\" content=\"Te damos las pautas para rellenar el modelo 303 para que no tengas ning\u00fan problema a la hora de presentarlo a la Agencia Tributaria\" \/>\n<meta property=\"og:url\" content=\"https:\/\/tugesto.com\/blog\/como-rellenar-el-modelo-303\/\" \/>\n<meta property=\"og:site_name\" content=\"Blog: \u00a1Aprende a emprender! | tugesto\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/tugesto\/\" \/>\n<meta property=\"article:published_time\" content=\"2018-10-01T07:51:41+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-05-20T06:23:51+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/10\/Imagen-destacada-303_com.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"750\" \/>\n\t<meta property=\"og:image:height\" content=\"429\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Nerea Moreno\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Nerea Moreno\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"8 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/tugesto.com\\\/blog\\\/como-rellenar-el-modelo-303\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/tugesto.com\\\/blog\\\/como-rellenar-el-modelo-303\\\/\"},\"author\":{\"name\":\"Nerea Moreno\",\"@id\":\"https:\\\/\\\/tugesto.com\\\/blog\\\/#\\\/schema\\\/person\\\/1d79d9711eecb4874b4576dfbf50e267\"},\"headline\":\"\u00bfC\u00f3mo rellenar el modelo 303? 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