Modelo 303 Spain VAT 2026: Guide for Catalan Tax Advisors

Catalan tax advisors manage obligations to both AEAT (state: VAT, Corporate Tax) and ATCAT (Catalan regional agency: devolved taxes). The Modelo 303 is exclusively filed with the AEAT — never with ATCAT. Specific Catalan nuances: frequent cross-border operations with France and Andorra (Andorra is not EU), mixed pro-rata for tourism businesses, and reverse charge on intra-EU service purchases (art. 84 LIVA). IgeraLegal handles all these automatically.