Models 303, 322 and 353

By means of the Order HAC/27/2026, of January 22, models 303, 322 and 353 are modified in order to make possible the deduction of the advance payment provided for in number 3. b) of section eleven of the annex to Law 37/1992, of December 28, on Value Added Tax, in the self-assessment in which the subsequent subject and non-exempt delivery guaranteed in this way is included.

These modifications apply for the first time to self-assessments of VAT, models 303, 322 and 353 corresponding to the month of February 2026.