- The Spanish administration has introduced a new simplified method for corrective VAT returns, effective from the September 2024 reporting period.
- The new method aims to simplify the process of rectifying errors in tax declarations and will replace the prior administrative procedures.
- The updated VAT return form, modelo 303, has been published, including new boxes for corrections and VAT refund requests.
- The new method allows taxpayers to rectify, complete, or modify previously submitted VAT returns in a more streamlined manner.
- The implementation of the new method is expected in September/Q3 2024, but it will not apply retroactively to previous reporting periods.
Source Marosa
Latest Posts in "Spain"
- Webinar Fiscal Solutions: Spain’s Fiscalization – Where Are We Now? (Feb 19, 2026)
- Comments on ECJ Case C-379/24 and C-380/24: Spain Cannot Restrict VAT Exemption for General Services to Independent Groups’ Members
- DSDT Generation Prohibited in Non-Maritime Premises from March 9, 2026
- Technical Guide for ETD Declaration Updated to Version 1.5 with Format Corrections
- Informative Note 04/2026: Model Surety Insurance Certificate for Customs and Tax Debt Payment
