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V0869-25 ·22 May 2025 ·consulta-vinculante Low impact
Tax

Compensation of Model 303 repayment balance with Model 369 charges not allowed

A company inquired whether the repayment balance from its regular VAT declaration (Model 303) could be offset against VAT due on sales under the single-vendor regime (Model 369). The DGT confirmed that such compensation is not permitted.

In 6 key points

How it affects those involved

Businesses operating under the single-vendor regime cannot offset VAT repayments from their regular VAT declaration with VAT due on sales under that regime.

Lifecycle

2025-05-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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