What documents your gestoría needs every quarter
A quarterly checklist for autónomos and SLs in Spain with invoices, bank statements, payroll, rent and EU sales. Close the quarter calmly, no surprises.
Every quarter it goes the same way. Ten days before the deadline your gestor (the accountant at your gestoría, the firm that files your taxes) emails you for invoices you cannot find, you send photos of receipts, and you learn how much VAT you owe the day before it is due.
What documents does a gestoría need every quarter?
Your gestoría needs everything that explains each euro that came into or left your accounts during the quarter: invoices you issued, invoices you received, bank statements, payroll, rent and EU paperwork. From that they prepare modelo 303, the quarterly VAT return (VAT is IVA in Spain), and depending on your case modelo 111, 115, 130 or 349.
| Document | Where to find it | Why your gestor needs it |
|---|---|---|
| Issued invoices | Your invoicing tool or sales folder | Output VAT on the 303 and the issued invoices book |
| Received invoices (factura completa with your NIF) | Email, supplier portals, Amazon, Google, Meta | Deductible input VAT and the received invoices book |
| Statements for every account | Online banking, plus Wise, Revolut or any foreign account | Matching each movement to a document |
| Card payments and their invoices | Card statement and merchant emails | No charge left unexplained |
| Payroll and freelancer withholdings | Payroll provider, freelancer invoices with IRPF | Modelo 111 |
| Office lease and rent invoices | Lease and landlord invoices | Modelo 115 and the expense |
| Invoices to and from EU businesses | Invoicing tool and email | Modelo 349 and reverse charge on the 303 |
| Insurance, leasing and loans | Policy, contract, repayment schedule | Expense, VAT where it applies, bank matching |
| Receipts (tickets) | Wallet, phone photos | VAT is only deductible with an invoice showing your details |
Checklist for an SL
- All invoices issued in the quarter, including corrective ones (rectificativas).
- All invoices received in the company's name with its NIF (tax ID).
- Statements for every company account, including Wise and foreign banks.
- Payroll, social security and invoices from professionals with IRPF withheld (111).
- Office rent invoices with withholding (115).
- Invoices with clients and suppliers in other EU countries (349).
- New insurance policies, leasing, renting and loan contracts.
- Movements without an invoice: shareholder contributions or loans, refunds.
Checklist for an autónomo
An autónomo (self-employed person) hands over almost the same list. If you are in estimación directa, the gestoría also files modelo 130, the quarterly income tax prepayment, so they need every business expense, even those without VAT: your autónomo social security fee, insurance, bank fees. If you use one account for everything, flag the personal movements.
Why does my gestor want a factura completa, not a receipt?
Because deducting VAT requires an invoice in your name with the VAT shown separately, and a till receipt does not do that. A simplified invoice (factura simplificada) also works if the seller adds your NIF, your address and the VAT amount on its own line. Article 7.2 of the invoicing regulation requires the seller to do this when you ask as a business.
Ask for the invoice on the spot. Online, download it from your customer account; an order confirmation email is not enough. More detail in when an invoice lets you deduct VAT.
What are the libros registro de IVA and who keeps them?
They are the mandatory VAT record books listing all your invoices, and your gestoría usually builds them from your documents. Article 62 of the VAT regulation (Reglamento del IVA) requires businesses, as a general rule, to keep four books: issued invoices, received invoices, capital goods and certain intra-EU transactions.
The deadlines matter. Under article 69 of the same regulation, transactions must be recorded before the filing deadline for that period ends, and received invoices go into the period in which their VAT is deducted.
Businesses that file VAT monthly keep these books on the AEAT website through the SII system (AEAT is the Agencia Tributaria, the Spanish tax agency). Everyone else can use the AEAT common electronic format, which can also be imported into its Pre303 tool.
How do I match every bank movement to a document?
Go through each statement line by line and put an invoice, a payslip or an explanation next to every movement. Forgotten items surface here: a card subscription, an unbilled client payment, a Wise fee.
- Download statements for every account and card, foreign ones included.
- For each incoming payment, find the issued invoice.
- For each outgoing payment, find the received invoice.
- For anything missing, ask the supplier now or note what it is (transfer between your accounts, loan, personal spending).
- Send your gestor the list of what is missing, not just what you have.
How long do I have to keep invoices in Spain?
At least four years for Hacienda (the common name for the tax authorities), and six years for companies under the Código de Comercio. Article 66 of the General Tax Law (Ley General Tributaria) sets a four-year limitation period, counted from the day after the filing deadline ends (article 67). Until it expires you must be able to support your figures (article 70).
Article 30 of the Commercial Code requires businesses to keep books, correspondence and supporting documents for six years from the last entry. Some cases run longer: if your SL carries forward tax losses, Hacienda can review them for up to ten years (article 66 bis).
How do I close the quarter without a last-minute rush?
Spend 20 minutes a week instead of a full day at the end:
- Monday: forward the week's received invoices and download those from Amazon, Google or Meta.
- Monday: issue last week's pending invoices.
- Friday: review the week's bank movements and note anything without an invoice.
- Month end: download statements for every account and card.
- First week after the quarter: send the complete package and the missing-items list.
For Q3 2026, modelos 303, 111, 115 and 130 are filed from 1 to 20 October, and if you pay by direct debit (domiciliación) the window closes earlier, on 15 October. The full calendar and the cost of filing late are in deadlines and late surcharges.
What should I ask my gestor before signing the 303?
Ask for an early draft and check:
- How much output and input VAT is there, and which invoices make it up?
- Which invoices were left out and why (no NIF, only a receipt, arrived late)?
- Are there EU or reverse-charge transactions, and do they match the 349?
- Is there a balance to offset from earlier quarters, and was it applied?
- How much is due in total this month across 303, 111, 115 and 130, and when will it be debited?
- Is any document missing that would change the result?
If you invoice clients elsewhere in the EU, see also invoicing EU clients.
Frequently asked questions
Does my gestoría need my Wise or foreign bank statements?
Yes. Your gestor needs every account your business uses, in Spain or abroad. Without them they cannot check that each payment in and out has an invoice, so income or expenses can slip through.
Can I deduct VAT with a till receipt in Spain?
Not with an ordinary receipt. You need a factura completa or a simplified invoice showing your NIF, your address and the VAT amount separately. The seller must add those details if you ask as a business or professional.
How many years must I keep invoices in Spain?
At least four years from the end of the filing deadline, which is the limitation period under the General Tax Law. Companies must keep documents for six years from the last book entry under the Commercial Code. If you carry forward tax losses, keep their supporting documents for up to ten years.
Who is responsible for the VAT record books, me or my gestor?
You are, as the business owner, even when your gestoría prepares them. Entries must be recorded before the filing deadline for the period ends.
What if I find an invoice after the 303 was filed?
If it is a received invoice, its VAT can generally be deducted in a later period within the legal time limit. If it is an issued invoice that was left out, the return for the original period has to be corrected, which can mean a surcharge. That is why it pays to match the bank before filing.
How Fiscalm helps
Most of these problems come from collecting documents at the last minute. Fiscalm collects invoices from your email (Gmail) and statements from Santander and Wise as they arrive, splits PDFs that contain several invoices, reads them with AI and checks them against 20+ rules: NIF validated with the AEAT, EU VAT numbers with VIES, mandatory invoice fields, VAT maths, reverse charge and duplicates. It matches every bank movement to its invoice and lists what is missing.
You then see a tax calendar with amounts (303, 111, 115, 130, 349, 202…), a box-by-box draft of modelo 303, VAT record books in AEAT format, 347 and 349 summaries and a quarterly package for your gestoría, also on Google Drive. Your gestor can have their own account. Fiscalm does not file tax returns. The private beta opens in November 2026 with 20 founder places, free during the beta.
Sources
- BOEVAT Regulation, RD 1624/1992, articles 62 and 69 (BOE)
- BOEGeneral Tax Law 58/2003, articles 66, 66 bis, 67 and 70 (BOE)
- BOECommercial Code, article 30 (BOE)
- BOEInvoicing Regulation, RD 1619/2012, articles 6, 7 and 19 (BOE)
- AEATVAT record books and common electronic format (Agencia Tributaria)
- AEATTaxpayer calendar 2026: filing and direct debit deadlines (Agencia Tributaria)
Fiscalm collects your invoices and bank statements, checks them against AEAT and VIES and tells you what to pay, when and how much. Free private beta from November 2026: 20 founder seats.
Reserve my seatGeneral information, current at the date shown; it does not replace professional advice for your specific case.