3.2. Required to submit forms 322/353

In the case of companies covered by the special group regime and therefore required to submit forms 322/353, they must declare the operations carried out in each financial year, as well as the volume of operations in form 322.

Specifically, they must declare these operations in the following section of form 322:

For more details about this section, its boxes and how they should be filled out, you can consult the Instructions for form 322 New window .