Modification of the Value Added Tax form 303
Order HAC/819/2024, of July 30, was published in the BOE of August 5, which modifies Order EHA/3786/2008, of December 29, which approves model 303 Value Added Tax, Self-assessment, and model 308 Value Added Tax, refund request: Equivalence surcharge, article 30 bis of the VAT Regulation and occasional taxable persons; and Annexes I and II of Order EHA/3434/2007, of November 23, approving models 322 of monthly self-assessment, individual model, and 353 of monthly self-assessment, aggregate model, as well as other tax regulations, are modified.
The purpose of this Order is to adapt form 303 to the figure of the corrective self-assessment introduced by Law 13/2023, of May 24, and to allow the declaration in this form 303 of the new tax rates and equivalence surcharges introduced by Royal Decree-Law 4/2024, of June 26.
This Order shall apply for the first time to self-assessments of Value Added Tax, form 303, corresponding to the following settlement periods:
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For taxpayers with a monthly settlement period in the September 2024 self-assessment.
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For taxpayers with a quarterly settlement period in the self-assessment of the third quarter of 2024.
por la que se modifica la Orden EHA/3786/2008, de 29 de diciembre, por la que se aprueban el modelo 303 Impuesto sobre el Valor Añadido, Autoliquidación, y el modelo 308 Impuesto sobre el Valor Añadido, solicitud de devolución: Recargo de equivalencia, artículo 30 bis del Reglamento del IVA y sujetos pasivos ocasionales; y se modifican los Anexos I y II de la Orden EHA/3434/2007, de 23 de noviembre, por la que se aprueban los modelos 322 de autoliquidación mensual, modelo individual, y 353 de autoliquidación mensual, modelo agregado, así como otra normativa tributaria.