PU 504 | 503 | 502 (Globe+) and 424 (Globe): 2024 Year end changes in VAT return modelo 303 (Spanish legislation)
In 2024, there are some changes to the periodical VAT return form for the VAT Modelo 303 declaration. Thus, the electronic file must be updated so that the tax submissions can comply with the legal requirements. From 1st October 2024 onwards, VAT modelo 303 must be submitted according to the new specifications.
VAT boxes
The descriptions of the existing VAT boxes 153, 155, 16, and 18 have been updated. We have also added new VAT boxes 165, 167, 168, and 170.
Modelo 303
The changes described below will only apply if the values in the boxes are from period 10 or Q4 of 2024, and subsequent years.
VAT boxes tab
The followingchanges are made under the VAT boxes tab in the VAT return screen at :
-
Box 154 is fixed to “7.50” from period 10 or Q4 of 2024, and subsequent years.
-
Boxes 165, 166, and 167 will be displayed for period 10 and Q4 of 2024, and subsequent years. Box 166 is fixed with value “2”.
- Box 17 is fixed with value “1.00” from period 10 or Q4 of 2024, and subsequent years.
- Boxes 168, 169, and 170 will be displayed for period 10 and Q4 of 2024, and subsequent years. Box 169 is a drop-down field with options “0.26” and “0.50”.
- The description and calculation of VAT box 27 are updated. This box now includes values for boxes 167 and 170.
Identification tab
The Declaracion complementaria and Numero justificante fields will not be displayed from period 10 or Q4 of 2024, and subsequent years.
Modelo 303 electronic format
The final generated text file will be based on the updated VAT Modelo 303 declaration form. This is reflected in the Excel template file. The following sections will be updated in the template file:
| Main Category: |
Attachments & notes |
Document Type: |
Release notes detail |
| Category: |
|
Security level: |
All - 0 |
| Sub category: |
|
Document ID: |
32.142.575 |
| Assortment: |
Exact Globe+
|
Date: |
25-09-2024 |
| Release: |
|
Attachment: |
|
| Disclaimer |