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New regulations for 2024

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Main tax changes introduced by Order HAC/1167/2024, of October 17, which modifies model 322 and model 390

VALUE ADDED TAX

The purpose of this order is to introduce technical modifications in model 322 for the individual monthly self-assessment of a group of entities and in model 390 for the annual summary declaration of the Value Added Tax.

Royal Decree-Law 4/2024, of June 26, , which extends certain measures to address the economic and social consequences arising from the conflicts in Ukraine and the Middle East and adopts urgent measures in fiscal, energy and social matters, has extended until December 31, 2024 the application of reduced tax rates to certain food supplies.

As a result of the changes introduced in the area of tax rates, from 1 October there will be six tax rates and six types of equivalent surcharges, while the design of the current form 322 only allows the declaration of five tax rates and four types of equivalent surcharges.

In order to adapt form 322 to the new rate structure, the necessary boxes for the new tax rates and the new equivalence surcharge rates are introduced in it.

On the other hand, throughout the year 2024, seven tax rates and eight types of equivalence surcharge will have been in force while the design of the current form 390 only allows five tax rates and six surcharges to be declared.

By l or , this order proceeds to the modification of model 390 to allow the declaration of all tax rates and surcharge rates of equivalence in force throughout 2024 .

Orden HAC/1167/2024, de 17 de octubre,

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, y el modelo 039 de Comunicación de datos, correspondientes al Régimen especial del grupo de entidades en el Impuesto sobre el Valor Añadido, y 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.