VAT for self-employed lawyers: standard rate, quarterly form 303 and annual summary 390

VAT is, along with income tax and social security contributions, one of the three periodic obligations of a lawyer who practises on their own account. Unlike income tax, where withholding can cover a good part of the advance payment, VAT is always declared whenever taxable invoices are issued. This guide summarises the essentials based on information published by the Tax Agency.

The applicable rate

The Tax Agency's document on 2026 tax rates sets a standard rate of 21%, provided for in Article 90.Uno of VAT Law 37/1992. That same document lists the services to which reduced rates apply, and in the list consulted legal services do not appear.

If you have doubts about a specific service, for example one provided under the duty-solicitor scheme or to a foreign client, it is wise to consult a tax adviser or the Tax Agency itself before invoicing.

How it is declared: form 303

Form 303 is the VAT self-assessment under the general regime. According to the Tax Agency, it is used whether the settlement period is quarterly or monthly.

The self-assessment declares the VAT charged on invoices issued and deducts the VAT borne on business expenses that meet the requirements. If the result is positive, it is paid. In the last period of the year, if the result is a refund, a refund can be requested.

Deadlines

For those who file quarterly, the Tax Agency sets these deadlines:

For the fourth quarter, the economic activities leaflet says that, if payment is by direct debit, the deadline is 1 to 25 January.

If the last day of the deadline is a non-working day, for example a Saturday, it moves to the next working day.

Those who file monthly submit each self-assessment within the following month, from the 1st to the 30th, and the January one by the last day of February.

The annual summary: form 390

Form 390 is the annual VAT summary return. According to the Tax Agency, it is filed within the same January period as the self-assessment for the last period.

The Tax Agency states that the following, among others, do not have to file it:

• Those who keep their record books through the Immediate Supply of Information system (SII).
• Those who carry out exclusively exempt operations.
• Certain taxpayers with a quarterly period who are taxed only in common territory and carry out activities under the simplified regime or rent urban property, with no other activities for which they must file form 303.

A lawyer taxed under the general regime who files form 303 quarterly does not fit, in principle, into these exemptions. It is wise to confirm it with the adviser every year.

Tax calendar for a quarter

VAT deadlines coincide with those of form 130 for income tax instalment payments, which we explain in the guide to form 130 and withholding. In practice, the self-employed lawyer spends the first twenty days of April, July and October, and the month of January, on quarterly returns.

Common mistakes

1. Mixing client funds with income. Amounts collected on the client's behalf are not fees. We explain it in the guide on client funds.
2. Deducting personal expenses. Only VAT on expenses linked to the activity is deductible.
3. Not keeping received invoices. They are the documentary support for what is deducted.
4. Forgetting to adapt the invoicing software, planned for 2027, which we review in the Verifactu guide for lawyers.

This article is informative and does not replace tax advice. More guides in Solo and small-firm lawyers.