Skip to main content

Regulatory developments 2021

Skip information index

Order HAC/1274/2020, of December 28, by which some boxes of models 303 and 320 are modified to facilitate their completion

Orden HAC/1274/2020, de 28 de diciembre,

por la que se modifica 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, la Orden EHA/3786/2008, de 29 de diciembre, por la que se aprueba el modelo 303 Impuesto sobre el Valor Añadido, Autoliquidación y la Orden EHA/769/2010, de 18 de marzo, por la que se aprueba el modelo 349 de declaración recapitulativa de operaciones intracomunitarias.

On December 30, Order HAC/1274/2020, of December 28, was published in the BOE , by which the following boxes of the corresponding forms 303 and 322 are modified. to settlement periods beginning on or after January 1, 2021:

  • The two boxes in the Identification section of both models are replaced by a single box;

  • In the Result section of form 303, box 67, which until now showed the pending compensation fees applied in the self-assessment, is broken down into three new boxes that will make it easier for the taxpayer to know the balances of the fees to be compensated applied and pending in each period. ;

  • A new name is given to box 93 of model 303 so that its content coincides with that of box 59 of said model and with the same purpose, box 93 of model 322 is modified so that its content coincides with box 71.