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Order HFP/1124/2022, of November 18, modifying models 303, 322 and 390

Orden HFP/1124/2022, de 18 de noviembre,

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; 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; 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 y se modifica el anexo I de la Orden EHA/1274/2007, de 26 de abril, por la que se aprueban los modelos 036 de Declaración censal de alta, modificación y baja en el Censo de empresarios, profesionales y retenedores y 037 Declaración censal simplificada de alta, modificación y baja en el censo de empresarios, profesionales y retenedores.

This order aims to adapt the models 303, 322 and 390 to the changes in tax rates introduced in Law 37/1992, of December 28, of the Value Added Tax, by the third Final Provision of Law 7/2022, of April 8, on waste and contaminated soils for a circular economy, and by article 18 of Royal Decree-Law 11/ 2022, of June 25, by which certain measures are adopted and extended to respond to the economic and social consequences of the war in Ukraine, to address situations of social and economic vulnerability, and for the economic and social recovery of the island of La Palma, as well as introducing the following technical modifications in the aforementioned models to facilitate their completion by the taxpayer:

  • In order to standardize the nomenclature used in the different self-assessment models, the name of box B of the section is modified in models 303 and 322 ##1#### to be completed in the last settlement period by taxable persons exempt from submitting form 390, and in form 390 the name of box B of section 3 is modified.

  • In order to homogenize the models 303 and 322 that include three boxes for the declaration of the equivalence surcharge, with the model 390 that includes four boxes, a is incorporated into said models new box for the equivalence surcharge ##2##.

  • In order to facilitate its completion by the taxpayer, box D of section 6 of form 303 is numbered .

  • With the aim of improving and streamlining the management of Value Added Tax, a box is introduced in the result section of model 303 to individualize the results of previous self-assessments when complementary self-assessments are submitted. .

  • Finally, in model 303 the option to pay at a collaborating entity through income document is incorporated for taxpayers who are not required to submit it. online provided for in article 2.a).1 of Order HAP/2194/2013, of November 22, which regulates the procedures and general conditions for the presentation of certain self-assessments, information returns, census returns, communications and refund requests, of a tax nature. This option will be available from 2023 (with practical effects from the first quarter -Q1- of 2023).

This order will come into force on January 1, 2023 and will be applied for the first time to the self-assessments of VAT , forms 303 and 322, corresponding to the settlement periods that begin from of January 1, 2023 (forms 303 and 322 of January 2023, form 303 of the first quarter - Q1- of 2023) and the annual summary declaration, form 390, corresponding to the 2022 financial year.