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New regulations for 2024

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Main tax changes introduced by Order HAC/819/2024, of July 30, which modifies form 303

VALUE ADDED TAX

The Order HAC/819/2024, of July 30, aims to modify model 303 :

By introducing, in addition to the boxes to identify the corrective self-assessment and, where applicable, the reasons that motivate it, two new boxes:

  • The new box 108 , aims to allow those corrections for which there is no specific box in the form. This box may only be completed in those cases in which the corrective self-assessment is due to a discrepancy in administrative criteria whose adjustment cannot be made through the rest of the boxes in the form. The amount of this adjustment will be taken into account in the calculation of the result of the self-assessment (box 69).

  • For its part, the new box 111 is created to allow the taxpayer to differentiate, in the case of refund requests, those that derive from the application of the Tax regulations from those that correspond to a request for undue income, taking into account the different regime of each refund.


In addition, Form 303 is modified to make it possible to declare the new tax rates 2 percent and 7.5 percent, introduced by Royal Decree-Law 4/2024, of June 26.

The new model, with the above modifications, will be applied for the first time:

  • In the case of taxpayers with monthly settlement period, to the self-assessment of September 2024.

  • In the case of taxpayers with quarterly settlement period , to the self-assessment of the third quarter of 2024.

Orden HAC/819/2024, de 30 de julio,

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.