3.2. Obliged to present models 322 / 353

In the case of companies covered by the special group regime, and therefore obliged to present forms 322/353, they must declare the operations carried out in each 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 must be completed, you can consult Instructions for model 322 New window .