The Spanish Boletín Oficial del Estado (BOE) published Order HAC/819/2024, dated 30 July, which introduces necessary changes to VAT form 303 for implementing self-assessment corrections in VAT on 5 August 2024.
Order HAC/819/2024, of 30 July, was published in the BOE of 5 August, which modifies Order EHA/3786/2008, of December 29, which approves model 303 Value Added Tax, Self-assessment, and model 308 Value Added Tax, refund request: Equivalence surcharge, article 30 bis of the VAT Regulation and occasional taxable persons; and Annexes I and II of Order EHA/3434/2007, of 23 November, approving models 322 of monthly self-assessment, individual model, and 353 of monthly self-assessment, aggregate model, as well as other tax regulations, are modified.
The purpose of this Order is to adapt form 303 to the figure of the corrective self-assessment introduced by Law 13/2023, of 24 May, and to allow the declaration in this form 303 of the new tax rates and equivalence surcharges introduced by Royal Decree-Law 4/2024, of 26 June.
This Order shall apply for the first time to self-assessments of Value Added Tax, form 303, corresponding to the following settlement periods:
- For taxpayers with a monthly settlement period in the September 2024 self-assessment.
- For taxpayers with a quarterly settlement period in the self-assessment of the third quarter of 2024.
