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Modification of VAT models 322 and 390 published in BOE on 25th October 2024.

  • Order HAC/1167/2024 published in the BOE on October 25, 2024
  • Modifies models 322 and 390 for VAT
  • Introduces new tax rates and surcharges for 2024
  • Effective from November 1, 2024
  • Applies to October 2024 for model 322 and annual summary for model 390

Source: sede.agenciatributaria.gob.es

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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