Periodic Return Modelo 303 – Modelo 322 (VAT Groups’ Return) – further technical specifications changes

Periodic Return Modelo 303 – Modelo 322 (VAT Groups’ Return) – further technical specifications changes – reporting period starting from 1 January 2023.

In November 2022, the Spanish Tax Administratio published the Spanish Regular Return (Modelo 303) changes applicable for reporting periods starting 1 January 2023.

On 5 January 2023, Agencia Tributaria announced further changes of Modelo 303 and Modelo 322 (Periodic Return –VAT group).

Source Taxbackinternational

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