Form 322
Modifications from January 1, 2021
The format of the boxes in the "Identification" section is modified, transforming the design for completing them using two exclusive boxes into a design based on a single box. At the same time, the names of the boxes are adapted to the new design.
On the other hand, box 93 1## so that its content matches box 71.
Modifications from July 1, 2021
In order to adapt form 322 to the changes introduced by article ten of Royal Decree-Law 7/2021, of April 27, the following changes are introduced:
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Additional information section: Box 73 is eliminated and boxes 120, 122, 123 and 124 are created.
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Section on operations carried out during the year: Boxes 125, 126, 127 and 128 are created, box 84 is renamed and box 85 is deleted.