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
