Form 353. VAT. Group of organisations. Aggregated form. Monthly self-assessment.
General Details
Denomination
Form 353. VAT. Group of organisations. Aggregated form. Monthly self-assessment.
Procedure type
Taxation
Subject
Taxes
Purpose
Presentation of the aggregate self-assessment form for Value Added Tax, which must be submitted by the dominant entity, through which the tax debt is paid or the request for compensation or refund is made.
Responsible body
State Revenue Office
General information about the procedure
Startup method
interested
Applicant: Company
Place for presentation
Telematics, at the Tax Agency's electronic headquarters.
Documentation
Model 353
Procedure/Service Phases
There are no specific processing phases.
Forms
Resolution deadline
Does not have
Decision-making body
State Revenue Office
Information related to electronic processing
Identification system
Electronic certificate
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
ORDER EHA/3434/2007, of November 23,by which models 322 for monthly self-assessment, individual model, and 353 for monthly self-assessment, aggregate model, and model 039 for Data Communication, corresponding to the Special Regime of the Group of Entities in Value Added Tax, are approved. (BOE November 29, 2007)
Processing regulations
Order HAP/2194/2013, of November 22,which regulates the procedures and general conditions for the presentation of certain self-assessments, information returns, census returns, communications and refund requests, of a tax nature (BOE 26-November-2013).
Regulations approving the inclusion of the procedure or service in the registry
Resolution of December 28, 2009, of the Presidency of the State Tax Administration Agency,creating the e-portal and regulating the electronic registers of the Tax Agency (Official State Gazette, 29 December 2009).