If it's same as the Leon, it under a plastic cover on the scuttle panel under the bonnet on the passenger side - two screw take the cover off then you can pull the pollen filter out and replace it 
Adding info to thread; doing service on 05 Cupra tdi and had to search to find this thread.
Pollen filter replacement;
1. Passenger footwell lying on your back looking up
2. remove the plastic cover - 4 torx screws and then it unclips from centre and from the central console.
3. look for the pollen filter housing.. it is towards front and middle and has BEHR on it.. about 10" front/back and 2" wide. The cover is L shaped with the small leg at the rear and has 2 big wide 2"x2" wide C lips
4. Get full sized newspaper or similar to catch the grot.. there will bits of pine needles, leaves, dust etc... all perfect stuff for getting into your carpet
5. Slide the two C clips towards each other
6. pull cover down and off
7. part slide filter out and note that the lug at the bottom is on the middle of the car and locates in a notch in the frame
8. remove filter .. it needs to swing a little to the rear to get it out (hence L shaped cover)
9. clean up with vacuum cleaner .. carpet and filter housing
10. look at how the paper element fits in it's frame... it is trapped at 2 edges by a deep slot. Make sure new filter looks like old one..
11. pop old filter out
12. feed new filter into frame.. this take a bit of sensitivity. part feed in one corner and then complete one of the deep slots.. get corners in at that end.. feed in other deep slot .. get corners right and then push down until nearly flush with frame
13. feed filter/frame into car slot.. make sure the tab is to middle and bottom
14. replace L cover and interior trim
.. and diesel filter for a Cupra must be different .. cause yet again the dealer supply does not fit (too short, too small and no draining point .. but the pipes are in the right place). Oh well... 50/50 failure rate over 4 filters (oil filter is always a discussion... I need the long thin one).
Pollen filter replacement;
1. Passenger footwell lying on your back looking up
2. remove the plastic cover - 4 torx screws and then it unclips from centre and from the central console.
3. look for the pollen filter housing.. it is towards front and middle and has BEHR on it.. about 10" front/back and 2" wide. The cover is L shaped with the small leg at the rear and has 2 big wide 2"x2" wide C lips
4. Get full sized newspaper or similar to catch the grot.. there will bits of pine needles, leaves, dust etc... all perfect stuff for getting into your carpet
5. Slide the two C clips towards each other
6. pull cover down and off
7. part slide filter out and note that the lug at the bottom is on the middle of the car and locates in a notch in the frame
8. remove filter .. it needs to swing a little to the rear to get it out (hence L shaped cover)
9. clean up with vacuum cleaner .. carpet and filter housing
10. look at how the paper element fits in it's frame... it is trapped at 2 edges by a deep slot. Make sure new filter looks like old one..
11. pop old filter out
12. feed new filter into frame.. this take a bit of sensitivity. part feed in one corner and then complete one of the deep slots.. get corners in at that end.. feed in other deep slot .. get corners right and then push down until nearly flush with frame
13. feed filter/frame into car slot.. make sure the tab is to middle and bottom
14. replace L cover and interior trim
.. and diesel filter for a Cupra must be different
.. cause yet again the dealer supply does not fit (too short, too small and no draining point .. but the pipes are in the right place). Oh well... 50/50 failure rate over 4 filters (oil filter is always a discussion... I need the long thin one).
You have to remove screw mine you just slide and remove the two big plastic clip things then pull the filter case towards you as you say? Someone nick the screws in mine?!
Yes normally no screws, easy to remove but as said above, can be a pain to fit - you really need to examine it and the positions of the clips BEFORE removing the cover - this is not common sense as its so easy to remove and can be so hard to refit if you have not worked out how>where>why it needs to go back together, like most things - its just a trap!
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