Official Bulletins: Updates to VAT Declaration Models 322, 353, and 390 Effective November 1, 2024

• Order HAC/1167/2024 modifies VAT declaration models (322, 353, and 390) in Spain.
• Reason for change: To accommodate new tax rates introduced by Royal Decree-Law 4/2024.
• Specific changes:
  • Model 322: Expanded to include up to six VAT types and new tax rates for monthly declarations of entity groups.
  • Model 390: Expanded to accommodate up to seven VAT types in the annual summary declaration.
• Effective date: November 1, 2024.
• First application: October 2024 for Model 322 and the annual summary declaration for 2024 for Model 390.

Source: audiconsultores-etlglobal.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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