Modifications to models 303, 322, 353 and 390
The modifications introduced are intended to adapt these models of VAT to the new regulation established for the completion of the non-customs warehousing regime in relation to gasoline, diesel and biofuels intended to be used as fuel and which establishes, among other things, that the last depositor of the product that is extracted, or the holder of the tax warehouse in the case that he is the owner of the product, will be obliged to guarantee the entry of the VAT corresponding to the subsequent subject and non-exempt delivery of the goods removed from the tax warehouse, which will be reflected in the obligation to establish and maintain a guarantee of the income of VAT corresponding to the subject and non-exempt deliveries that are subsequently made of said goods.
The guarantee, which will not apply when the last depositor or, where applicable, the holder of the tax deposit has been recognized as an authorized economic operator or a trusted operator, may consist of a guarantee from a credit entity, financial institution or insurance company, or an advance payment of VAT corresponding to the delivery subject to and not exempt after the completion of the deposit regime other than customs, payment which will be deductible in the self-assessment corresponding to the settlement period in which it is included VAT corresponding to the subsequent delivery.
Furthermore, a new field is introduced in the design of the register of issued invoices to identify those invoices that document deliveries of fuels extracted from tax deposit after prior provision of the same.
This order shall come into force on the day following its publication in the BOE and will be applied for the first time to self-assessments of VAT, models 303, 322 and 353 corresponding to the second quarter or the month of February 2026; to the annual summary declaration of Value Added Tax, form 390, corresponding to the 2026 financial year and the billing records that must be sent to the register of issued invoices corresponding to operations carried out from 1 February 2026.
por la que se modifican 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; la Orden EHA/3786/2008, de 29 de diciembre, por la que se aprueba el modelo 303 Impuesto sobre el Valor Añadido, autoliquidación; la Orden EHA/3111/2009, de 5 de noviembre, por la que se aprueba el modelo 390 de Declaración-resumen anual del Impuesto sobre el Valor Añadido; y la Orden HFP/417/2017, de 12 de mayo, por la que se regulan las especificaciones normativas y técnicas que desarrollan la llevanza de los libros registro del Impuesto sobre el Valor Añadido a través de la Sede electrónica de la Agencia Estatal de Administración Tributaria establecida en el artículo 62.6 del Reglamento del Impuesto sobre el Valor Añadido, aprobado por el Real Decreto 1624/1992, de 29 de diciembre.