IVA soportado (input VAT)

IVA soportado is the VAT you pay on your business purchases and expenses: equipment, software, professional services, utilities. It is deductible if the expense belongs to the business and is backed by a full invoice with your tax details, and you subtract it from your output VAT in the modelo 303 return.

The paperwork matters: a till receipt or a simplified invoice without your tax details gives no right to deduct, and mixed-use expenses (car, home office) follow special rules. kontora classifies your expenses, separates the deductible input VAT and prepares the modelo 303 draft; filing it remains up to you or your advisor.

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IVA repercutido (output VAT)

Recargo de equivalencia (retail VAT surcharge scheme)

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