- The Spanish tax authority updated the Modelo 303 VAT return, effective 1 February 2026.
- New boxes were added for reporting advance payments and payments on account for petrol, diesel, and biofuels after the non-customs warehousing regime.
- The total number of reporting positions increased from 1,523 to 1,528.
- VAT group reporting forms Mod. 322 and Mod. 353 were also updated to align with the new structure.
Source: fintua.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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