8. Form 322

In order to make it possible to declare the new tax rates and equivalence surcharge rates introduced by Royal Decree-Law 4/2024, of June 26, the "Draft Order amending Order EHA /3434/2007, of November 23, approving 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 the Value Added Tax and Order EHA / 3111/2009, of November 5, by which model 390 of annual summary declaration of the Value Added Tax is approved", which will modify model 322 by including new boxes for this.

Approval of the aforementioned project, whose hearing and public information process ended on September 17, 2024, is expected to conclude before October 31, 2024.

The new model will be applied to the self-assessment corresponding to October 2024.