Modelo 322: VAT. Group of entities. Individual form. Monthly self-assessment¶

Modelo 322. Value Added Tax. Group of entities. Individual form. Monthly self-assessment.

Monthly individual self-assessment filed by each entity within a VAT group.

IVA
Filed monthly
223 casillas in 17 sections
5 filled from your records
3 calculated
2 reference only
213 you enter

Established by

Orden EHA/3434/2007 art. 1, art. 8
Real Decreto 1624/1992 art. 71

IVA › Regimen general › Intragrupo › Devengado¶

Settlement. VAT ACCRUED. Intra-group transactions. Taxable base [01]

Box 01 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 01
Semantic role: m322_liquidacion_iva_devengado_operaciones_intragrupo_base_imponible
Registry section: iva.regimen_general.intragrupo.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Settlement. VAT ACCRUED. Intra-group transactions. Rate % [02]

Box 02 of modelo 322, tax year 2008.

You enter this Percentage

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 02
Semantic role: m322_liquidacion_iva_devengado_operaciones_intragrupo_tipo
Registry section: iva.regimen_general.intragrupo.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Settlement. VAT ACCRUED. Intra-group transactions. Tax amount [03]

Box 03 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 03
Semantic role: m322_liquidacion_iva_devengado_operaciones_intragrupo_cuota
Registry section: iva.regimen_general.intragrupo.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Settlement. VAT ACCRUED. Intra-group transactions. Taxable base [04]

Box 04 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 04
Semantic role: m322_liquidacion_iva_devengado_operaciones_intragrupo_base_imponible
Registry section: iva.regimen_general.intragrupo.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Settlement. VAT ACCRUED. Intra-group transactions. Rate % [05]

Box 05 of modelo 322, tax year 2008.

You enter this Percentage

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 05
Semantic role: m322_liquidacion_iva_devengado_operaciones_intragrupo_tipo
Registry section: iva.regimen_general.intragrupo.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Settlement. VAT ACCRUED. Intra-group transactions. Tax amount [06]

Box 06 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 06
Semantic role: m322_liquidacion_iva_devengado_operaciones_intragrupo_cuota
Registry section: iva.regimen_general.intragrupo.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Settlement. VAT ACCRUED. Intra-group transactions. Taxable base [07]

Box 07 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 07
Semantic role: m322_liquidacion_iva_devengado_operaciones_intragrupo_base_imponible
Registry section: iva.regimen_general.intragrupo.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Settlement. VAT ACCRUED. Intra-group transactions. Rate % [08]

Box 08 of modelo 322, tax year 2008.

You enter this Percentage

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 08
Semantic role: m322_liquidacion_iva_devengado_operaciones_intragrupo_tipo
Registry section: iva.regimen_general.intragrupo.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Settlement. VAT ACCRUED. Intra-group transactions. Tax amount [09]

Box 09 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 09
Semantic role: m322_liquidacion_iva_devengado_operaciones_intragrupo_cuota
Registry section: iva.regimen_general.intragrupo.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Settlement. VAT ACCRUED. Adjustment of bases and tax amounts on intra-group transactions [10]

Box 10 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 10
Semantic role: m322_liquidacion_iva_devengado_modificacion_bases_y_cuotas_de_operaciones_intragrupo
Registry section: iva.regimen_general.intragrupo.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Settlement. VAT ACCRUED. Adjustment of bases and tax amounts on intra-group transactions [11]

Box 11 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 11
Semantic role: m322_liquidacion_iva_devengado_modificacion_bases_y_cuotas_de_operaciones_intragrupo
Registry section: iva.regimen_general.intragrupo.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

128

Intra-group transactions valued under arts. 78 y 79 LIVA [128]

Box 128 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 128
Registry section: iva.regimen_general.intragrupo.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

159

Settlement. VAT ACCRUED. Intra-group transactions. Taxable base [159]

Box 159 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 159
Semantic role: m322_liquidacion_iva_devengado_operaciones_intragrupo_base_imponible
Registry section: iva.regimen_general.intragrupo.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023

160

Settlement. VAT ACCRUED. Intra-group transactions. Rate % [160]

Box 160 of modelo 322, tax year 2008.

You enter this Percentage

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 160
Semantic role: m322_liquidacion_iva_devengado_operaciones_intragrupo_tipo
Registry section: iva.regimen_general.intragrupo.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023

161

Settlement. VAT ACCRUED. Intra-group transactions. Tax amount [161]

Box 161 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 161
Semantic role: m322_liquidacion_iva_devengado_operaciones_intragrupo_cuota
Registry section: iva.regimen_general.intragrupo.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023

162

Settlement. VAT ACCRUED. Intra-group transactions. Taxable base [162]

Box 162 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 162
Semantic role: m322_liquidacion_iva_devengado_operaciones_intragrupo_base_imponible
Registry section: iva.regimen_general.intragrupo.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023

163

Settlement. VAT ACCRUED. Intra-group transactions. Rate % [163]

Box 163 of modelo 322, tax year 2008.

You enter this Percentage

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 163
Semantic role: m322_liquidacion_iva_devengado_operaciones_intragrupo_tipo
Registry section: iva.regimen_general.intragrupo.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023

164

Settlement. VAT ACCRUED. Intra-group transactions. Tax amount [164]

Box 164 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 164
Semantic role: m322_liquidacion_iva_devengado_operaciones_intragrupo_cuota
Registry section: iva.regimen_general.intragrupo.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023

171

Settlement. VAT ACCRUED. Intra-group transactions. Taxable base [171]

Data declared in modelo 322, the individual monthly self-assessment for the group of entities.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 171
Semantic role: m322_liquidacion_iva_devengado_operaciones_intragrupo_base_imponible
Registry section: iva.regimen_general.intragrupo.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025

172

Settlement. VAT ACCRUED. Intra-group transactions. Rate % [172]

Data declared in modelo 322, the individual monthly self-assessment for the group of entities.

You enter this Percentage

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 172
Semantic role: m322_liquidacion_iva_devengado_operaciones_intragrupo_tipo
Registry section: iva.regimen_general.intragrupo.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025

173

Settlement. VAT ACCRUED. Intra-group transactions. Tax amount [173]

Data declared in modelo 322, the individual monthly self-assessment for the group of entities.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 173
Semantic role: m322_liquidacion_iva_devengado_operaciones_intragrupo_cuota
Registry section: iva.regimen_general.intragrupo.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025

IVA › Tributacion territorio¶

Tax information by territory (only for taxable persons taxed by several Administrations) - Álava [89]

Box 89 of modelo 322, tax year 2008.

You enter this Percentage

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 89
Semantic role: m322_informacion_tributacion_territorio_alava
Registry section: iva.tributacion_territorio
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Tax information by territory (only for taxable persons taxed by several Administrations) - Gipuzkoa [90]

Box 90 of modelo 322, tax year 2008.

You enter this Percentage

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 90
Semantic role: m322_informacion_tributacion_territorio_guipuzcoa
Registry section: iva.tributacion_territorio
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Tax information by territory (only for taxable persons taxed by several Administrations) - Biscay [91]

Box 91 of modelo 322, tax year 2008.

You enter this Percentage

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 91
Semantic role: m322_informacion_tributacion_territorio_vizcaya
Registry section: iva.tributacion_territorio
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Tax information by territory (only for taxable persons taxed by several Administrations) - Navarre [92]

Box 92 of modelo 322, tax year 2008.

You enter this Percentage

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 92
Semantic role: m322_informacion_tributacion_territorio_navarra
Registry section: iva.tributacion_territorio
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

107

Tax information by territory (only for taxable persons taxed by several Administrations) - Common territory [107]

Box 107 of modelo 322, tax year 2008.

You enter this Percentage

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 107
Semantic role: m322_informacion_tributacion_territorio_comun
Registry section: iva.tributacion_territorio
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

IVA › Regimen general › Devengado¶

Settlement. VAT ACCRUED. Remaining transactions under the general regime [12]

Box 12 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 12
Semantic role: m322_liquidacion_iva_devengado_resto_de_operaciones_en_regimen_general
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Settlement. VAT ACCRUED. Remaining transactions under the general regime. Rate % [13]

Box 13 of modelo 322, tax year 2008.

You enter this Percentage

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 13
Semantic role: m322_liquidacion_iva_devengado_resto_de_operaciones_en_regimen_general_tipo
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Settlement. VAT ACCRUED. Remaining transactions under the general regime. Tax amount [14]

Box 14 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 14
Semantic role: m322_liquidacion_iva_devengado_resto_de_operaciones_en_regimen_general_cuota
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Settlement. VAT ACCRUED. Remaining transactions under the general regime [15]

Box 15 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 15
Semantic role: m322_liquidacion_iva_devengado_resto_de_operaciones_en_regimen_general
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Settlement. VAT ACCRUED. Remaining transactions under the general regime. Rate % [16]

Box 16 of modelo 322, tax year 2008.

You enter this Percentage

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 16
Semantic role: m322_liquidacion_iva_devengado_resto_de_operaciones_en_regimen_general_tipo
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Settlement. VAT ACCRUED. Remaining transactions under the general regime. Tax amount [17]

Box 17 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 17
Semantic role: m322_liquidacion_iva_devengado_resto_de_operaciones_en_regimen_general_cuota
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Settlement. VAT ACCRUED. Remaining transactions under the general regime [18]

Box 18 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 18
Semantic role: m322_liquidacion_iva_devengado_resto_de_operaciones_en_regimen_general
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Settlement. VAT ACCRUED. Remaining transactions under the general regime. Rate % [19]

Box 19 of modelo 322, tax year 2008.

You enter this Percentage

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 19
Semantic role: m322_liquidacion_iva_devengado_resto_de_operaciones_en_regimen_general_tipo
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Settlement. VAT ACCRUED. Remaining transactions under the general regime. Tax amount [20]

Box 20 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 20
Semantic role: m322_liquidacion_iva_devengado_resto_de_operaciones_en_regimen_general_cuota
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Settlement. VAT ACCRUED. Intra-Community acquisitions of goods and services. Taxable base [21]

Box 21 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 21
Semantic role: m322_liquidacion_iva_devengado_adquisiciones_intracomunitarias_de_bienes_y_servicios_base_imponible
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Settlement. VAT ACCRUED. Intra-Community acquisitions of goods and services. Tax amount [22]

Box 22 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 22
Semantic role: m322_liquidacion_iva_devengado_adquisiciones_intracomunitarias_de_bienes_y_servicios_cuota
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Settlement. VAT ACCRUED. Other transactions under the reverse charge (except intra-Community acquisitions) [23]

Box 23 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 23
Semantic role: m322_liquidacion_iva_devengado_otras_operaciones_con_inversion_del_sujeto_pasivo_excepto_adquisiciones_intracomunitarias
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Settlement. VAT ACCRUED. Other transactions under the reverse charge (except intra-Community acquisitions). Tax amount [24]

Box 24 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 24
Semantic role: m322_liquidacion_iva_devengado_otras_operaciones_con_inversion_del_sujeto_pasivo_excepto_adquisiciones_intracomunitarias_cuota
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Settlement. VAT ACCRUED. Adjustment of bases and tax amounts under the general regime. Taxable base [25]

Box 25 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 25
Semantic role: m322_liquidacion_iva_devengado_modificacion_bases_y_cuotas_en_regimen_general_base_imponible
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Settlement. VAT ACCRUED. Adjustment of bases and tax amounts under the general regime. Tax amount [26]

Box 26 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 26
Semantic role: m322_liquidacion_iva_devengado_modificacion_bases_y_cuotas_en_regimen_general_cuota
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Total amount accrued ([161]+[173]+[03]+[164]+[06]+[09]+[152]+[167]+[11]+[14]+[155]+[17]+[20]+[22]+[24]+[26]+[158]+[29]+[170]+[32]+[35]+[37]). [38]

Box 38 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 38
Semantic role: m322_liquidacion_iva_devengado_total_cuota
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Settlement (continued). Attributable to the State Administration (%) [64]

Box 64 of modelo 322, tax year 2008.

You enter this Percentage

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 64
Semantic role: m322_liquidacion_atribuible_administracion_del_estado_porcentaje
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Settlement (continued). Attributable to the State Administration [65]

Box 65 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 65
Semantic role: m322_liquidacion_atribuible_administracion_del_estado_cuota
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Settlement (continued). Amounts to offset from periods before joining the group [66]

Box 66 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 66
Semantic role: m322_liquidacion_continuacion_cuotas_compensar_periodos_anteriores_incorporacion_grupo
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Additional information. Intra-Community supplies of goods and services [71]

Box 71 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 71
Semantic role: m322_informacion_adicional_entregas_intracomunitarias_bienes_servicios
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Additional information. Exports and assimilated transactions [72]

Box 72 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 72
Semantic role: m322_informacion_adicional_exportaciones_operaciones_asimiladas
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Additional information. Transactions not subject to tax or under the reverse charge that give rise to the right to deduct [73] (until 30 June, remainder at 0)

Box 73 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 73
Semantic role: m322_informacion_adicional_operaciones_no_sujetas_o_con_inversion_del_sujeto_pasivo_que_originan_el_derecho_a_deduccion
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-322-2022
Revisions: 2008-2022

Acquisitions of goods and services covered by the cash-accounting special regime. Taxable base

Field declared on modelo 322, the group-of-entities individual monthly self-assessment.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 74
Semantic role: m322_informacion_adicional_criterio_caja_base_imponible
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Acquisitions of goods and services covered by the cash-accounting special regime. Input tax

Field declared on modelo 322, the group-of-entities individual monthly self-assessment.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 75
Semantic role: m322_informacion_adicional_criterio_caja_cuota_soportada
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Regularisation of amounts under art. 80.Cinco.5ª LIVA [76]

Box 76 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 76
Semantic role: m322_regularizacion_cuotas_art_80_cinco_5_liva
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Settlement (continued). Import VAT assessed by Customs pending payment [77]

Box 77 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 77
Semantic role: m322_iva_importacion_aduana_pendiente_ingreso
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

112

Settlement (continued). Payment on account for supplies of petrol, diesel and biofuels after the end of the non-customs warehousing regime [112]

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 112
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes

120

Transactions outside scope by place-of-supply rules (except those in box 123) [120]

Box 120 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 120
Semantic role: m322_operaciones_no_sujetas_por_reglas_de_localizacion
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

122

Taxable transactions with reverse charge [122]

Box 122 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 122
Semantic role: m322_operaciones_sujetas_con_inversion_del_sujeto_pasivo
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

123

Transactions outside scope by place-of-supply rules under the one-stop-shop special regimes [123]

Box 123 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 123
Semantic role: m322_operaciones_no_sujetas_por_reglas_de_localizacion_acogidas_a_los_regimenes_especiales_de_ventanilla_unica
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

124

Taxable transactions under the one-stop-shop special regimes [124]

Box 124 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 124
Semantic role: m322_operaciones_sujetas_y_acogidas_a_los_regimenes_especiales_de_ventanilla_unica
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

125

Taxable transactions with reverse charge [125]

Box 125 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 125
Semantic role: m322_operaciones_sujetas_con_inversion_del_sujeto_pasivo
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

126

Transactions outside scope by place-of-supply rules under the one-stop-shop special regimes [126]

Box 126 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 126
Semantic role: m322_operaciones_no_sujetas_por_reglas_de_localizacion_acogidas_a_los_regimenes_especiales_de_ventanilla_unica
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

127

Taxable transactions under the one-stop-shop special regimes [127]

Box 127 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 127
Semantic role: m322_operaciones_sujetas_y_acogidas_a_los_regimenes_especiales_de_ventanilla_unica
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

150

Settlement. VAT ACCRUED. Remaining transactions under the general regime [150]

Box 150 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 150
Semantic role: m322_liquidacion_iva_devengado_resto_de_operaciones_en_regimen_general
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023

151

Settlement. VAT ACCRUED. Remaining transactions under the general regime. Rate % [151]

Box 151 of modelo 322, tax year 2008.

You enter this Percentage

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 151
Semantic role: m322_liquidacion_iva_devengado_resto_de_operaciones_en_regimen_general_tipo
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023

152

Settlement. VAT ACCRUED. Remaining transactions under the general regime. Tax amount [152]

Box 152 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 152
Semantic role: m322_liquidacion_iva_devengado_resto_de_operaciones_en_regimen_general_cuota
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023

153

Settlement. VAT ACCRUED. Remaining transactions under the general regime [153]

Box 153 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 153
Semantic role: m322_liquidacion_iva_devengado_resto_de_operaciones_en_regimen_general
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023

154

Settlement. VAT ACCRUED. Remaining transactions under the general regime. Rate % [154]

Box 154 of modelo 322, tax year 2008.

You enter this Percentage

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 154
Semantic role: m322_liquidacion_iva_devengado_resto_de_operaciones_en_regimen_general_tipo
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023

155

Settlement. VAT ACCRUED. Remaining transactions under the general regime. Tax amount [155]

Box 155 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 155
Semantic role: m322_liquidacion_iva_devengado_resto_de_operaciones_en_regimen_general_cuota
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023

165

Settlement. VAT ACCRUED. Remaining transactions under the general regime. Taxable base [165]

Field declared on modelo 322, the group-of-entities individual monthly self-assessment.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 165
Semantic role: m322_liquidacion_iva_devengado_resto_de_operaciones_en_regimen_general_base_imponible
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025

166

Settlement. VAT ACCRUED. Remaining transactions under the general regime. Rate % [166]

Field declared on modelo 322, the group-of-entities individual monthly self-assessment.

You enter this Percentage

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 166
Semantic role: m322_liquidacion_iva_devengado_resto_de_operaciones_en_regimen_general_tipo
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025

167

Settlement. VAT ACCRUED. Remaining transactions under the general regime. Tax amount [167]

Field declared on modelo 322, the group-of-entities individual monthly self-assessment.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 167
Semantic role: m322_liquidacion_iva_devengado_resto_de_operaciones_en_regimen_general_cuota
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025

iva.repercutido.general

Output VAT amount at the standard rate (21%)

Total output VAT calculated at the standard 21% rate.

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

Ley 37/1992 art. 88
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: iva.repercutido.general
Semantic role: iva_cuota_repercutida_general
Binding: modelo-322-iva-repercutido-general-cuota
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

iva.repercutido.reducido

Output VAT amount at the reduced rate (10%)

Box iva.repercutido.reducido of modelo 322, tax year 2008.

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

Ley 37/1992 art. 88
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: iva.repercutido.reducido
Semantic role: iva_cuota_repercutida_reducido
Binding: modelo-322-iva-repercutido-reducido-cuota
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

iva.repercutido.super-reducido

Output VAT amount at the super-reduced rate (4%)

Box iva.repercutido.super-reducido of modelo 322, tax year 2008.

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

Ley 37/1992 art. 88
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: iva.repercutido.super-reducido
Semantic role: iva_cuota_repercutida_super_reducido
Binding: modelo-322-iva-repercutido-super-reducido-cuota
Registry section: iva.regimen_general.devengado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

IVA › Regimen general › Recargo¶

Settlement. VAT ACCRUED. Equivalence surcharge. Taxable base [27]

Box 27 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 161, art. 88
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 27
Semantic role: m322_liquidacion_iva_devengado_recargo_de_equivalencia_base_imponible
Registry section: iva.regimen_general.recargo
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Settlement. VAT ACCRUED. Equivalence surcharge. Rate % [28]

Box 28 of modelo 322, tax year 2008.

You enter this Percentage

Legal basis

Ley 37/1992 art. 161, art. 88
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 28
Semantic role: m322_liquidacion_iva_devengado_recargo_de_equivalencia_tipo
Registry section: iva.regimen_general.recargo
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Settlement. VAT ACCRUED. Equivalence surcharge. Tax amount [29]

Box 29 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 161, art. 88
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 29
Semantic role: m322_liquidacion_iva_devengado_recargo_de_equivalencia_cuota
Registry section: iva.regimen_general.recargo
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Settlement. VAT ACCRUED. Equivalence surcharge. Taxable base [30]

Box 30 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 161, art. 88
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 30
Semantic role: m322_liquidacion_iva_devengado_recargo_de_equivalencia_base_imponible
Registry section: iva.regimen_general.recargo
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Settlement. VAT ACCRUED. Equivalence surcharge. Rate % [31]

Box 31 of modelo 322, tax year 2008.

You enter this Percentage

Legal basis

Ley 37/1992 art. 161, art. 88
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 31
Semantic role: m322_liquidacion_iva_devengado_recargo_de_equivalencia_tipo
Registry section: iva.regimen_general.recargo
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Settlement. VAT ACCRUED. Equivalence surcharge. Tax amount [32]

Box 32 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 161, art. 88
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 32
Semantic role: m322_liquidacion_iva_devengado_recargo_de_equivalencia_cuota
Registry section: iva.regimen_general.recargo
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Settlement. VAT ACCRUED. Equivalence surcharge. Taxable base [33]

Box 33 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 161, art. 88
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 33
Semantic role: m322_liquidacion_iva_devengado_recargo_de_equivalencia_base_imponible
Registry section: iva.regimen_general.recargo
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Settlement. VAT ACCRUED. Equivalence surcharge. Rate % [34]

Box 34 of modelo 322, tax year 2008.

You enter this Percentage

Legal basis

Ley 37/1992 art. 161, art. 88
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 34
Semantic role: m322_liquidacion_iva_devengado_recargo_de_equivalencia_tipo
Registry section: iva.regimen_general.recargo
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Settlement. VAT ACCRUED. Equivalence surcharge. Tax amount [35]

Box 35 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 161, art. 88
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 35
Semantic role: m322_liquidacion_iva_devengado_recargo_de_equivalencia_cuota
Registry section: iva.regimen_general.recargo
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Settlement. VAT ACCRUED. Adjustment of equivalence-surcharge bases and amounts. Taxable base [36]

Box 36 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 161, art. 88
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 36
Semantic role: m322_liquidacion_iva_devengado_modificacion_bases_y_cuotas_del_recargo_de_equivalencia_base_imponible
Registry section: iva.regimen_general.recargo
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Settlement. VAT ACCRUED. Adjustment of equivalence-surcharge bases and amounts. Tax amount [37]

Box 37 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 161, art. 88
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 37
Semantic role: m322_liquidacion_iva_devengado_modificacion_bases_y_cuotas_del_recargo_de_equivalencia_cuota
Registry section: iva.regimen_general.recargo
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

156

Settlement. VAT ACCRUED. Equivalence surcharge. Taxable base [156]

Box 156 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 161, art. 88
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 156
Semantic role: m322_liquidacion_iva_devengado_recargo_de_equivalencia_base_imponible
Registry section: iva.regimen_general.recargo
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023

157

Settlement. VAT ACCRUED. Equivalence surcharge. Rate % [157]

Box 157 of modelo 322, tax year 2008.

You enter this Percentage

Legal basis

Ley 37/1992 art. 161, art. 88
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 157
Semantic role: m322_liquidacion_iva_devengado_recargo_de_equivalencia_tipo
Registry section: iva.regimen_general.recargo
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023

158

Settlement. VAT ACCRUED. Equivalence surcharge. Tax amount [158]

Box 158 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 161, art. 88
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 158
Semantic role: m322_liquidacion_iva_devengado_recargo_de_equivalencia_cuota
Registry section: iva.regimen_general.recargo
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023

168

Settlement. VAT ACCRUED. Equivalence surcharge. Taxable base [168]

Data declared in modelo 322, the individual monthly self-assessment for the group of entities.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 161, art. 88
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 168
Semantic role: m322_liquidacion_iva_devengado_recargo_de_equivalencia_base_imponible
Registry section: iva.regimen_general.recargo
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025

169

Settlement. VAT ACCRUED. Equivalence surcharge. Rate % [169]

Data declared in modelo 322, the individual monthly self-assessment for the group of entities.

You enter this Percentage

Legal basis

Ley 37/1992 art. 161, art. 88
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 169
Semantic role: m322_liquidacion_iva_devengado_recargo_de_equivalencia_tipo
Registry section: iva.regimen_general.recargo
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025

170

Settlement. VAT ACCRUED. Equivalence surcharge. Tax amount [170]

Data declared in modelo 322, the individual monthly self-assessment for the group of entities.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 161, art. 88
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 170
Semantic role: m322_liquidacion_iva_devengado_recargo_de_equivalencia_cuota
Registry section: iva.regimen_general.recargo
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025

IVA › Regimen general › Intragrupo › Deducible¶

Settlement. Deductible VAT. For input tax on current intra-group transactions. Taxable base [39]

Box 39 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 39
Semantic role: m322_liquidacion_iva_deducible_operaciones_intragrupo_corrientes_base_imponible
Registry section: iva.regimen_general.intragrupo.deducible
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Settlement. Deductible VAT. For input tax on current intra-group transactions. Tax amount [40]

Box 40 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 40
Semantic role: m322_liquidacion_iva_deducible_operaciones_intragrupo_corrientes_cuota
Registry section: iva.regimen_general.intragrupo.deducible
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Settlement. Deductible VAT. For input tax on intra-group transactions in capital goods. Taxable base [41]

Box 41 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 41
Semantic role: m322_liquidacion_iva_deducible_operaciones_intragrupo_bienes_de_inversion_base_imponible
Registry section: iva.regimen_general.intragrupo.deducible
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Settlement. Deductible VAT. For input tax on intra-group transactions in capital goods. Tax amount [42]

Box 42 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 42
Semantic role: m322_liquidacion_iva_deducible_operaciones_intragrupo_bienes_de_inversion_cuota
Registry section: iva.regimen_general.intragrupo.deducible
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Settlement. Deductible VAT. Adjustment of deductions on intra-group transactions. Taxable base [43]

Box 43 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 43
Semantic role: m322_liquidacion_iva_deducible_rectificacion_deducciones_operaciones_intragrupo_base_imponible
Registry section: iva.regimen_general.intragrupo.deducible
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Settlement. Deductible VAT. Adjustment of deductions on intra-group transactions. Tax amount [44]

Box 44 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 44
Semantic role: m322_liquidacion_iva_deducible_rectificacion_deducciones_operaciones_intragrupo_cuota
Registry section: iva.regimen_general.intragrupo.deducible
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

IVA › Regimen general › Deducible¶

Settlement. Deductible VAT. For input tax on other current domestic transactions. Taxable base [45]

Box 45 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 45
Semantic role: m322_liquidacion_iva_deducible_operaciones_interiores_corrientes_base_imponible
Registry section: iva.regimen_general.deducible
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Settlement. Deductible VAT. For input tax on other current domestic transactions. Tax amount [46]

Box 46 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 46
Semantic role: m322_liquidacion_iva_deducible_operaciones_interiores_corrientes_cuota
Registry section: iva.regimen_general.deducible
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Settlement. Deductible VAT. For input tax on other domestic transactions in capital goods. Taxable base [47]

Box 47 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 47
Semantic role: m322_liquidacion_iva_deducible_operaciones_interiores_bienes_de_inversion_base_imponible
Registry section: iva.regimen_general.deducible
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Settlement. Deductible VAT. For input tax on other domestic transactions in capital goods. Tax amount [48]

Box 48 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 48
Semantic role: m322_liquidacion_iva_deducible_operaciones_interiores_bienes_de_inversion_cuota
Registry section: iva.regimen_general.deducible
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Settlement. Deductible VAT. For input tax on imports of current goods. Taxable base [49]

Box 49 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 49
Semantic role: m322_liquidacion_iva_deducible_importaciones_bienes_corrientes_base_imponible
Registry section: iva.regimen_general.deducible
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Settlement. Deductible VAT. For input tax on imports of current goods. Tax amount [50]

Box 50 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 50
Semantic role: m322_liquidacion_iva_deducible_importaciones_bienes_corrientes_cuota
Registry section: iva.regimen_general.deducible
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Settlement. Deductible VAT. For input tax on imports of capital goods. Taxable base [51]

Box 51 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 51
Semantic role: m322_liquidacion_iva_deducible_importaciones_bienes_de_inversion_base_imponible
Registry section: iva.regimen_general.deducible
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Settlement. Deductible VAT. For input tax on imports of capital goods. Tax amount [52]

Box 52 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 52
Semantic role: m322_liquidacion_iva_deducible_importaciones_bienes_de_inversion_cuota
Registry section: iva.regimen_general.deducible
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Settlement. Deductible VAT. On intra-Community acquisitions of current goods and services. Taxable base [53]

Box 53 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 53
Semantic role: m322_liquidacion_iva_deducible_adquisiciones_intracomunitarias_de_bienes_y_servicios_corrientes_base_imponible
Registry section: iva.regimen_general.deducible
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Settlement. Deductible VAT. On intra-Community acquisitions of current goods and services. Tax amount [54]

Box 54 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 54
Semantic role: m322_liquidacion_iva_deducible_adquisiciones_intracomunitarias_de_bienes_y_servicios_corrientes_cuota
Registry section: iva.regimen_general.deducible
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Settlement. Deductible VAT. On intra-Community acquisitions of capital goods. Taxable base [55]

Box 55 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 55
Semantic role: m322_liquidacion_iva_deducible_adquisiciones_intracomunitarias_de_bienes_de_inversion_base_imponible
Registry section: iva.regimen_general.deducible
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Settlement. Deductible VAT. On intra-Community acquisitions of capital goods. Tax amount [56]

Box 56 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 56
Semantic role: m322_liquidacion_iva_deducible_adquisiciones_intracomunitarias_de_bienes_de_inversion_cuota
Registry section: iva.regimen_general.deducible
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Settlement. Deductible VAT. Adjustment of deductions on remaining transactions (non intra-group). Taxable base [57]

Box 57 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 57
Semantic role: m322_liquidacion_iva_deducible_rectificacion_deducciones_resto_de_operaciones_no_intragrupo_base_imponible
Registry section: iva.regimen_general.deducible
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Settlement. Deductible VAT. Adjustment of deductions on remaining transactions (non intra-group). Tax amount [58]

Box 58 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 58
Semantic role: m322_liquidacion_iva_deducible_rectificacion_deducciones_resto_de_operaciones_no_intragrupo_cuota
Registry section: iva.regimen_general.deducible
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Settlement. Deductible VAT. Compensation under the special A.G. y P regime. Tax amount [59]

Box 59 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 59
Semantic role: m322_liquidacion_iva_deducible_compensacion_regimen_especial_agricultura_ganaderia_pesca_cuota
Registry section: iva.regimen_general.deducible
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Settlement. Deductible VAT. Capital-goods regularisation. Tax amount [60]

Box 60 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 60
Semantic role: m322_liquidacion_iva_deducible_regularizacion_bienes_de_inversion_cuota
Registry section: iva.regimen_general.deducible
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Total deductible ([40]+[42]+[44]+[46]+[48]+[50]+[52]+[54]+[56]+[58]+[59]+[60]+[61]) [62]

Box 62 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 62
Semantic role: m322_liquidacion_iva_deducible_total_a_deducir
Registry section: iva.regimen_general.deducible
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

To deduct (only for a supplementary self-assessment): result of earlier self-assessments filed for the same item, year and period

Field declared on modelo 322, the group-of-entities individual monthly self-assessment.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 69
Semantic role: m322_liquidacion_continuacion_a_deducir_resultado_autoliquidaciones_anteriores
Registry section: iva.regimen_general.deducible
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

iva.soportado.interiores

Deductible input VAT on domestic current transactions

Box iva.soportado.interiores of modelo 322, tax year 2008.

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

Ley 37/1992 art. 92
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: iva.soportado.interiores
Semantic role: iva_cuota_soportada_interiores
Binding: modelo-322-iva-soportado-interiores-cuota
Registry section: iva.regimen_general.deducible
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

IVA › Prorratas¶

Settlement. Deductible VAT. Regularisation for the definitive pro rata percentage. Tax amount [61]

Box 61 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 102, art. 103, art. 104
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 61
Semantic role: m322_liquidacion_iva_deducible_regularizacion_por_aplicacion_del_porcentaje_definitivo_de_prorrata_cuota
Registry section: iva.prorratas
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

500

Prorrata - 1 - CNAE code [500]

Box 500 of modelo 322, tax year 2008.

You enter this Text

Legal basis

Ley 37/1992 art. 102, art. 103, art. 104
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 500
Registry section: iva.prorratas
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

501

Prorrata - 1 - Transaction amount [501]

Box 501 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 102, art. 103, art. 104
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 501
Semantic role: m322_prorratas_1_importe_operaciones
Registry section: iva.prorratas
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

502

Prorrata - 1 - Amount of transactions with the right to deduct [502]

Box 502 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 102, art. 103, art. 104
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 502
Semantic role: m322_prorratas_1_importe_operaciones_con_derecho_a_deduccion
Registry section: iva.prorratas
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

503

Prorrata - 1 - Prorrata type [503]

Box 503 of modelo 322, tax year 2008.

You enter this Text

Legal basis

Ley 37/1992 art. 102, art. 103, art. 104
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 503
Semantic role: m322_prorratas_1_tipo_de_prorrata
Registry section: iva.prorratas
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

504

Prorrata - 1 - Prorrata % [504]

Box 504 of modelo 322, tax year 2008.

You enter this Percentage

Legal basis

Ley 37/1992 art. 102, art. 103, art. 104
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 504
Semantic role: m322_prorratas_1_porcentaje_de_prorrata
Registry section: iva.prorratas
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

505

Prorrata - 2 - CNAE code [505]

Box 505 of modelo 322, tax year 2008.

You enter this Text

Legal basis

Ley 37/1992 art. 102, art. 103, art. 104
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 505
Registry section: iva.prorratas
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

506

Prorrata - 2 - Transaction amount [506]

Box 506 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 102, art. 103, art. 104
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 506
Semantic role: m322_prorratas_2_importe_operaciones
Registry section: iva.prorratas
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

507

Prorrata - 2 - Amount of transactions with the right to deduct [507]

Box 507 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 102, art. 103, art. 104
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 507
Semantic role: m322_prorratas_2_importe_operaciones_con_derecho_a_deduccion
Registry section: iva.prorratas
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

508

Prorrata - 2 - Prorrata type [508]

Box 508 of modelo 322, tax year 2008.

You enter this Text

Legal basis

Ley 37/1992 art. 102, art. 103, art. 104
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 508
Semantic role: m322_prorratas_2_tipo_de_prorrata
Registry section: iva.prorratas
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

509

Prorrata - 2 - Prorrata % [509]

Box 509 of modelo 322, tax year 2008.

You enter this Percentage

Legal basis

Ley 37/1992 art. 102, art. 103, art. 104
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 509
Semantic role: m322_prorratas_2_porcentaje_de_prorrata
Registry section: iva.prorratas
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

510

Prorrata - 3 - CNAE code [510]

Box 510 of modelo 322, tax year 2008.

You enter this Text

Legal basis

Ley 37/1992 art. 102, art. 103, art. 104
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 510
Registry section: iva.prorratas
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

511

Prorrata - 3 - Transaction amount [511]

Box 511 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 102, art. 103, art. 104
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 511
Semantic role: m322_prorratas_3_importe_operaciones
Registry section: iva.prorratas
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

512

Prorrata - 3 - Amount of transactions with the right to deduct [512]

Box 512 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 102, art. 103, art. 104
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 512
Semantic role: m322_prorratas_3_importe_operaciones_con_derecho_a_deduccion
Registry section: iva.prorratas
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

513

Prorrata - 3 - Prorrata type [513]

Box 513 of modelo 322, tax year 2008.

You enter this Text

Legal basis

Ley 37/1992 art. 102, art. 103, art. 104
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 513
Semantic role: m322_prorratas_3_tipo_de_prorrata
Registry section: iva.prorratas
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

514

Prorrata - 3 - Prorrata % [514]

Box 514 of modelo 322, tax year 2008.

You enter this Percentage

Legal basis

Ley 37/1992 art. 102, art. 103, art. 104
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 514
Semantic role: m322_prorratas_3_porcentaje_de_prorrata
Registry section: iva.prorratas
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

515

Prorrata - 4 - CNAE code [515]

Box 515 of modelo 322, tax year 2008.

You enter this Text

Legal basis

Ley 37/1992 art. 102, art. 103, art. 104
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 515
Registry section: iva.prorratas
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

516

Prorrata - 4 - Transaction amount [516]

Box 516 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 102, art. 103, art. 104
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 516
Semantic role: m322_prorratas_4_importe_operaciones
Registry section: iva.prorratas
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

517

Prorrata - 4 - Amount of transactions with the right to deduct [517]

Box 517 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 102, art. 103, art. 104
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 517
Semantic role: m322_prorratas_4_importe_operaciones_con_derecho_a_deduccion
Registry section: iva.prorratas
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

518

Prorrata - 4 - Prorrata type [518]

Box 518 of modelo 322, tax year 2008.

You enter this Text

Legal basis

Ley 37/1992 art. 102, art. 103, art. 104
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 518
Semantic role: m322_prorratas_4_tipo_de_prorrata
Registry section: iva.prorratas
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

519

Prorrata - 4 - Prorrata % [519]

Box 519 of modelo 322, tax year 2008.

You enter this Percentage

Legal basis

Ley 37/1992 art. 102, art. 103, art. 104
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 519
Semantic role: m322_prorratas_4_porcentaje_de_prorrata
Registry section: iva.prorratas
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

520

Prorrata - 5 - CNAE code [520]

Box 520 of modelo 322, tax year 2008.

You enter this Text

Legal basis

Ley 37/1992 art. 102, art. 103, art. 104
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 520
Registry section: iva.prorratas
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

521

Prorrata - 5 - Transaction amount [521]

Box 521 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 102, art. 103, art. 104
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 521
Semantic role: m322_prorratas_5_importe_operaciones
Registry section: iva.prorratas
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

522

Prorrata - 5 - Amount of transactions with the right to deduct [522]

Box 522 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 102, art. 103, art. 104
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 522
Semantic role: m322_prorratas_5_importe_operaciones_con_derecho_a_deduccion
Registry section: iva.prorratas
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

523

Prorrata - 5 - Prorrata type [523]

Box 523 of modelo 322, tax year 2008.

You enter this Text

Legal basis

Ley 37/1992 art. 102, art. 103, art. 104
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 523
Semantic role: m322_prorratas_5_tipo_de_prorrata
Registry section: iva.prorratas
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

524

Prorrata - 5 - Prorrata % [524]

Box 524 of modelo 322, tax year 2008.

You enter this Percentage

Legal basis

Ley 37/1992 art. 102, art. 103, art. 104
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 524
Semantic role: m322_prorratas_5_porcentaje_de_prorrata
Registry section: iva.prorratas
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

IVA › Regimen general › Resultado¶

Settlement (continued). Difference ([38] - [62]) . [63]

Box 63 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 92
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 63
Semantic role: m322_liquidacion_continuacion_diferencia_total_cuota_devengada_menos_total_a_deducir
Registry section: iva.regimen_general.resultado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Settlement (continued). Only for taxable persons taxed jointly by the State Administration and the Foral Treasuries. Result of the annual regularisation [67]

Box 67 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 92
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 67
Semantic role: m322_liquidacion_continuacion_resultado_regularizacion_anual_administraciones_forales
Registry section: iva.regimen_general.resultado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Assessment (continuación). Result ([65] + [77] - [66] + [67]) [68]

Box 68 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 92
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 68
Semantic role: m322_liquidacion_continuacion_resultado
Registry section: iva.regimen_general.resultado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Result of the self-assessment ([68] - [69] - [112]) [70]

Box 70 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 92
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 70
Semantic role: m322_resultado_autoliquidacion
Registry section: iva.regimen_general.resultado
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

IVA › Deducciones › Sectores diferenciados › Grupo 1¶

700

Activities with differentiated deduction regimes. Deductible VAT. Group 1. Deductible VAT on domestic transactions. Current goods and services. Taxable base [700]

Box 700 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 700
Semantic role: m322_actividades_con_regimenes_de_deduccion_diferenciados_iva_deducible_grupo_1_iva_deducible_en_operaciones_interiores
Registry section: iva.deducciones.sectores_diferenciados.grupo_1
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

701

Activities with differentiated deduction regimes. Deductible VAT. Group 1. Deductible VAT on domestic transactions. Current goods and services. Deductible tax amount [701]

Box 701 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 701
Semantic role: m322_actividades_con_regimenes_de_deduccion_diferenciados_iva_deducible_grupo_1_iva_deducible_en_operaciones_interiores
Registry section: iva.deducciones.sectores_diferenciados.grupo_1
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

702

Activities with differentiated deduction regimes. Deductible VAT. Group 1. Deductible VAT on domestic transactions. Capital goods. Taxable base [702]

Box 702 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 702
Semantic role: m322_actividades_con_regimenes_de_deduccion_diferenciados_iva_deducible_grupo_1_iva_deducible_en_operaciones_interiores
Registry section: iva.deducciones.sectores_diferenciados.grupo_1
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

703

Activities with differentiated deduction regimes. Deductible VAT. Group 1. Deductible VAT on domestic transactions. Capital goods. Deductible tax amount [703]

Box 703 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 703
Semantic role: m322_actividades_con_regimenes_de_deduccion_diferenciados_iva_deducible_grupo_1_iva_deducible_en_operaciones_interiores
Registry section: iva.deducciones.sectores_diferenciados.grupo_1
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

704

Activities with differentiated deduction regimes. Deductible VAT. Group 1. Deductible VAT on imports. Current goods. Taxable base [704]

Box 704 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 704
Semantic role: m322_actividades_con_regimenes_de_deduccion_diferenciados_iva_deducible_grupo_1_iva_deducible_en_importaciones_bienes_co
Registry section: iva.deducciones.sectores_diferenciados.grupo_1
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

705

Activities with differentiated deduction regimes. Deductible VAT. Group 1. Deductible VAT on imports. Current goods. Deductible tax amount [705]

Box 705 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 705
Semantic role: m322_actividades_con_regimenes_de_deduccion_diferenciados_iva_deducible_grupo_1_iva_deducible_en_importaciones_bienes_co
Registry section: iva.deducciones.sectores_diferenciados.grupo_1
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

706

Activities with differentiated deduction regimes. Deductible VAT. Group 1. Deductible VAT on imports. Capital goods. Taxable base [706]

Box 706 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 706
Semantic role: m322_actividades_con_regimenes_de_deduccion_diferenciados_iva_deducible_grupo_1_iva_deducible_en_importaciones_bienes_de
Registry section: iva.deducciones.sectores_diferenciados.grupo_1
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

707

Activities with differentiated deduction regimes. Deductible VAT. Group 1. Deductible VAT on imports. Capital goods. Deductible tax amount [707]

Box 707 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 707
Semantic role: m322_actividades_con_regimenes_de_deduccion_diferenciados_iva_deducible_grupo_1_iva_deducible_en_importaciones_bienes_de
Registry section: iva.deducciones.sectores_diferenciados.grupo_1
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

708

Activities with differentiated deduction regimes. Deductible VAT. Group 1. Deductible VAT on intra-Community acquisitions. Current goods and services. Taxable base [708]

Box 708 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 708
Semantic role: m322_actividades_con_regimenes_de_deduccion_diferenciados_iva_deducible_grupo_1_iva_deducible_en_adquisiciones_intracomu
Registry section: iva.deducciones.sectores_diferenciados.grupo_1
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

709

Activities with differentiated deduction regimes. Deductible VAT. Group 1. Deductible VAT on intra-Community acquisitions. Current goods and services. Deductible tax amount [709]

Box 709 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 709
Semantic role: m322_actividades_con_regimenes_de_deduccion_diferenciados_iva_deducible_grupo_1_iva_deducible_en_adquisiciones_intracomu
Registry section: iva.deducciones.sectores_diferenciados.grupo_1
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

710

Activities with differentiated deduction regimes. Deductible VAT. Group 1. Deductible VAT on intra-Community acquisitions. Capital goods. Taxable base [710]

Box 710 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 710
Semantic role: m322_actividades_con_regimenes_de_deduccion_diferenciados_iva_deducible_grupo_1_iva_deducible_en_adquisiciones_intracomu
Registry section: iva.deducciones.sectores_diferenciados.grupo_1
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

711

Activities with differentiated deduction regimes. Deductible VAT. Group 1. Deductible VAT on intra-Community acquisitions. Current goods and services. Deductible tax amount [711]

Box 711 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 711
Semantic role: m322_actividades_con_regimenes_de_deduccion_diferenciados_iva_deducible_grupo_1_iva_deducible_en_adquisiciones_intracomu
Registry section: iva.deducciones.sectores_diferenciados.grupo_1
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

712

Activities with differentiated deduction regimes. Deductible VAT. Group 1. Compensation under the special agriculture, livestock and fisheries regime. Taxable base [712]

Box 712 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 712
Semantic role: m322_actividades_con_regimenes_de_deduccion_diferenciados_iva_deducible_grupo_1_compensaciones_en_regimen_especial_de_la
Registry section: iva.deducciones.sectores_diferenciados.grupo_1
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

713

Activities with differentiated deduction regimes. Deductible VAT. Group 1. Compensation under the special agriculture, livestock and fisheries regime. Deductible tax amount [713]

Box 713 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 713
Semantic role: m322_actividades_con_regimenes_de_deduccion_diferenciados_iva_deducible_grupo_1_compensaciones_en_regimen_especial_de_la
Registry section: iva.deducciones.sectores_diferenciados.grupo_1
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

714

Activities with differentiated deduction regimes. Deductible VAT. Group 1. Adjustment of deductions. Taxable base [714]

Box 714 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 714
Semantic role: m322_actividades_con_regimenes_de_deduccion_diferenciados_iva_deducible_grupo_1_rectificacion_de_deducciones_base_imponible
Registry section: iva.deducciones.sectores_diferenciados.grupo_1
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

715

Activities with differentiated deduction regimes. Deductible VAT. Group 1. Adjustment of deductions. Deductible tax amount [715]

Box 715 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 715
Semantic role: m322_actividades_con_regimenes_de_deduccion_diferenciados_iva_deducible_grupo_1_rectificacion_de_deducciones_cuota_deducible
Registry section: iva.deducciones.sectores_diferenciados.grupo_1
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

716

Activities with differentiated deduction regimes. Deductible VAT. Group 1. Capital-goods regularisation. Deductible tax amount [716]

Box 716 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 716
Semantic role: m322_actividades_deduccion_diferenciadas_grupo_1_regularizacion_bienes_inversion_cuota
Registry section: iva.deducciones.sectores_diferenciados.grupo_1
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

717

Activities with differentiated deduction regimes. Deductible IVA: Group 1. Total deductions (701 + 703 + 705 + 707 + 709 + 711 + 713 + 715 + 716). Deductible amount [717]

Box 717 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 717
Semantic role: m322_actividades_con_regimenes_de_deduccion_diferenciados_iva_deducible_grupo_1_suma_de_deducciones_cuota_deducible
Registry section: iva.deducciones.sectores_diferenciados.grupo_1
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

IVA › Deducciones › Sectores diferenciados › Grupo 2¶

718

Activities with differentiated deduction regimes. Deductible VAT. Group 2. Deductible VAT on domestic transactions. Current goods and services. Taxable base [718]

Box 718 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 718
Semantic role: m322_actividades_con_regimenes_de_deduccion_diferenciados_iva_deducible_grupo_2_iva_deducible_en_operaciones_interiores
Registry section: iva.deducciones.sectores_diferenciados.grupo_2
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

719

Activities with differentiated deduction regimes. Deductible VAT. Group 2. Deductible VAT on domestic transactions. Current goods and services. Deductible tax amount [719]

Box 719 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 719
Semantic role: m322_actividades_con_regimenes_de_deduccion_diferenciados_iva_deducible_grupo_2_iva_deducible_en_operaciones_interiores
Registry section: iva.deducciones.sectores_diferenciados.grupo_2
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

720

Activities with differentiated deduction regimes. Deductible VAT. Group 2. Deductible VAT on domestic transactions. Capital goods. Taxable base [720]

Box 720 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 720
Semantic role: m322_actividades_con_regimenes_de_deduccion_diferenciados_iva_deducible_grupo_2_iva_deducible_en_operaciones_interiores
Registry section: iva.deducciones.sectores_diferenciados.grupo_2
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

721

Activities with differentiated deduction regimes. Deductible VAT. Group 2. Deductible VAT on domestic transactions. Capital goods. Deductible tax amount [721]

Box 721 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 721
Semantic role: m322_actividades_con_regimenes_de_deduccion_diferenciados_iva_deducible_grupo_2_iva_deducible_en_operaciones_interiores
Registry section: iva.deducciones.sectores_diferenciados.grupo_2
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

722

Activities with differentiated deduction regimes. Deductible VAT. Group 2. Deductible VAT on imports. Current goods. Taxable base [722]

Box 722 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 722
Semantic role: m322_actividades_con_regimenes_de_deduccion_diferenciados_iva_deducible_grupo_2_iva_deducible_en_importaciones_bienes_co
Registry section: iva.deducciones.sectores_diferenciados.grupo_2
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

723

Activities with differentiated deduction regimes. Deductible VAT. Group 2. Deductible VAT on imports. Current goods. Deductible tax amount [723]

Box 723 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 723
Semantic role: m322_actividades_con_regimenes_de_deduccion_diferenciados_iva_deducible_grupo_2_iva_deducible_en_importaciones_bienes_co
Registry section: iva.deducciones.sectores_diferenciados.grupo_2
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

724

Activities with differentiated deduction regimes. Deductible VAT. Group 2. Deductible VAT on imports. Capital goods. Taxable base [724]

Box 724 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 724
Semantic role: m322_actividades_con_regimenes_de_deduccion_diferenciados_iva_deducible_grupo_2_iva_deducible_en_importaciones_bienes_de
Registry section: iva.deducciones.sectores_diferenciados.grupo_2
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

725

Activities with differentiated deduction regimes. Deductible VAT. Group 2. Deductible VAT on imports. Capital goods. Deductible tax amount [725]

Box 725 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 725
Semantic role: m322_actividades_con_regimenes_de_deduccion_diferenciados_iva_deducible_grupo_2_iva_deducible_en_importaciones_bienes_de
Registry section: iva.deducciones.sectores_diferenciados.grupo_2
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

726

Activities with differentiated deduction regimes. Deductible VAT. Group 2. Deductible VAT on intra-Community acquisitions. Current goods and services. Taxable base [726]

Box 726 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 726
Semantic role: m322_actividades_con_regimenes_de_deduccion_diferenciados_iva_deducible_grupo_2_iva_deducible_en_adquisiciones_intracomu
Registry section: iva.deducciones.sectores_diferenciados.grupo_2
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

727

Activities with differentiated deduction regimes. Deductible VAT. Group 2. Deductible VAT on intra-Community acquisitions. Current goods and services. Deductible tax amount [727]

Box 727 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 727
Semantic role: m322_actividades_con_regimenes_de_deduccion_diferenciados_iva_deducible_grupo_2_iva_deducible_en_adquisiciones_intracomu
Registry section: iva.deducciones.sectores_diferenciados.grupo_2
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

728

Activities with differentiated deduction regimes. Deductible VAT. Group 2. Deductible VAT on intra-Community acquisitions. Capital goods. Taxable base [728]

Box 728 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 728
Semantic role: m322_actividades_con_regimenes_de_deduccion_diferenciados_iva_deducible_grupo_2_iva_deducible_en_adquisiciones_intracomu
Registry section: iva.deducciones.sectores_diferenciados.grupo_2
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

729

Activities with differentiated deduction regimes. Deductible VAT. Group 2. Deductible VAT on intra-Community acquisitions. Current goods and services. Deductible tax amount [729]

Box 729 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 729
Semantic role: m322_actividades_con_regimenes_de_deduccion_diferenciados_iva_deducible_grupo_2_iva_deducible_en_adquisiciones_intracomu
Registry section: iva.deducciones.sectores_diferenciados.grupo_2
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

730

Activities with differentiated deduction regimes. Deductible VAT. Group 2. Compensation under the special agriculture, livestock and fisheries regime. Taxable base [730]

Box 730 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 730
Semantic role: m322_actividades_con_regimenes_de_deduccion_diferenciados_iva_deducible_grupo_2_compensaciones_en_regimen_especial_de_la
Registry section: iva.deducciones.sectores_diferenciados.grupo_2
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

731

Activities with differentiated deduction regimes. Deductible VAT. Group 2. Compensation under the special agriculture, livestock and fisheries regime. Deductible tax amount [731]

Box 731 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 731
Semantic role: m322_actividades_con_regimenes_de_deduccion_diferenciados_iva_deducible_grupo_2_compensaciones_en_regimen_especial_de_la
Registry section: iva.deducciones.sectores_diferenciados.grupo_2
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

732

Activities with differentiated deduction regimes. Deductible VAT. Group 2. Adjustment of deductions. Taxable base [732]

Box 732 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 732
Semantic role: m322_actividades_con_regimenes_de_deduccion_diferenciados_iva_deducible_grupo_2_rectificacion_de_deducciones_base_imponible
Registry section: iva.deducciones.sectores_diferenciados.grupo_2
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

733

Activities with differentiated deduction regimes. Deductible VAT. Group 2. Adjustment of deductions. Deductible tax amount [733]

Box 733 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 733
Semantic role: m322_actividades_con_regimenes_de_deduccion_diferenciados_iva_deducible_grupo_2_rectificacion_de_deducciones_cuota_deducible
Registry section: iva.deducciones.sectores_diferenciados.grupo_2
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

734

Activities with differentiated deduction regimes. Deductible VAT. Group 2. Capital-goods regularisation. Deductible tax amount [734]

Box 734 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 734
Semantic role: m322_actividades_deduccion_diferenciadas_grupo_2_regularizacion_bienes_inversion_cuota
Registry section: iva.deducciones.sectores_diferenciados.grupo_2
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

735

Activities with differentiated deduction regimes. Deductible IVA: Group 2. Total deductions (719 + 721 + 723 + 725 + 727 + 729 + 731 + 733 + 734). Deductible amount [735]

Box 735 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 92, art. 94
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 735
Semantic role: m322_actividades_con_regimenes_de_deduccion_diferenciados_iva_deducible_grupo_2_suma_de_deducciones_cuota_deducible
Registry section: iva.deducciones.sectores_diferenciados.grupo_2
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

IVA › Resumen anual › Operaciones¶

Transactions carried out in the year. Supplies of immovable property and non-habitual financial transactions [79]

Box 79 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 121
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 79
Semantic role: m322_operaciones_ejercicio_entregas_inmuebles_financieras_no_habituales
Registry section: iva.resumen_anual.operaciones
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Transactions carried out in the year. Transactions under the general regime [80]

Box 80 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 121
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 80
Semantic role: m322_operaciones_ejercicio_regimen_general
Registry section: iva.resumen_anual.operaciones
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Transactions under the cash-accounting special regime accrued under the general rule of art. 75 LIVA

Field declared on modelo 322, the group-of-entities individual monthly self-assessment.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 121
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 81
Semantic role: m322_operaciones_ejercicio_criterio_caja_regla_general_art_75_liva
Registry section: iva.resumen_anual.operaciones
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Transactions carried out in the year. Exempt transactions without the right to deduct [83]

Box 83 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 121
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 83
Semantic role: m322_operaciones_ejercicio_exentas_sin_derecho_deduccion
Registry section: iva.resumen_anual.operaciones
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Transactions outside scope by place-of-supply rules (except those in box 126) [84]

Box 84 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 88, art. 90, art. 91
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 84
Semantic role: m322_operaciones_ejercicio_no_sujetas_reglas_localizacion_excepto_casilla_126
Registry section: iva.resumen_anual.operaciones
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Transactions carried out in the year. Transactions under the simplified regime [86]

Box 86 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 121
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 86
Semantic role: m322_operaciones_ejercicio_regimen_simplificado
Registry section: iva.resumen_anual.operaciones
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Transactions carried out in the year. Total turnover (art. 121 Ley IVA) (80 + 81 + 93 + 94 + 83 + 84 + 125 + 126 + 127 + 128 + 86 + 95 + 96 + 97 + 98 - 79 - 99) [88]

Box 88 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 121
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 88
Semantic role: m322_operaciones_ejercicio_total_volumen_operaciones
Registry section: iva.resumen_anual.operaciones
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Transactions carried out in the year. Intra-Community supplies of goods and services [93]

Box 93 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 121
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 93
Semantic role: m322_operaciones_ejercicio_entregas_intracomunitarias_bienes_servicios
Registry section: iva.resumen_anual.operaciones
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Transactions carried out in the year. Exports and other exempt transactions with the right to deduct [94]

Box 94 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 121
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 94
Semantic role: m322_operaciones_ejercicio_exportaciones_otras_operaciones_exentas_derecho_deduccion
Registry section: iva.resumen_anual.operaciones
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Transactions carried out in the year. Transactions under the special agriculture, livestock and fisheries regime [95]

Box 95 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 121
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 95
Semantic role: m322_operaciones_ejercicio_regimen_especial_agricultura_ganaderia_pesca
Registry section: iva.resumen_anual.operaciones
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Transactions carried out in the year. Transactions by taxable persons under the special equivalence surcharge regime [96]

Box 96 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 161, art. 88
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 96
Semantic role: m322_operaciones_ejercicio_regimen_especial_recargo_equivalencia
Registry section: iva.resumen_anual.operaciones
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Transactions carried out in the year. Transactions under the special regime for second-hand goods, works of art, antiques and collectors' items [97]

Box 97 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 121
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 97
Semantic role: m322_operaciones_ejercicio_regimen_especial_bienes_usados_objetos_arte_antiguedades_coleccion
Registry section: iva.resumen_anual.operaciones
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Transactions carried out in the year. Transactions under the special Travel Agencies regime [98]

Box 98 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 121
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 98
Semantic role: m322_operaciones_ejercicio_regimen_especial_agencias_viajes
Registry section: iva.resumen_anual.operaciones
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Transactions carried out in the year. Supplies of capital goods [99]

Box 99 of modelo 322, tax year 2008.

You enter this Amount in euros

Legal basis

Ley 37/1992 art. 121
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: 99
Semantic role: m322_operaciones_ejercicio_entregas_bienes_inversion
Registry section: iva.resumen_anual.operaciones
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Actividad¶

otras-1.codigo

Activity code - Other 1st

Completed only in the last period of the return.

You enter this Text

Legal basis

Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: actividad.otras-1.codigo
Semantic role: m322_actividad_otras_1_codigo
Registry section: actividad
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

otras-1.epigrafe-iae

IAE heading - Other 1st

Completed only in the last period of the return.

You enter this Text

Legal basis

Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: actividad.otras-1.epigrafe-iae
Semantic role: m322_actividad_otras_1_epigrafe_iae
Registry section: actividad
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

otras-2.codigo

Activity code - Other 2nd

Completed only in the last period of the return.

You enter this Text

Legal basis

Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: actividad.otras-2.codigo
Semantic role: m322_actividad_otras_2_codigo
Registry section: actividad
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

otras-2.epigrafe-iae

IAE heading - Other 2nd

Completed only in the last period of the return.

You enter this Text

Legal basis

Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: actividad.otras-2.epigrafe-iae
Semantic role: m322_actividad_otras_2_epigrafe_iae
Registry section: actividad
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

otras-3.codigo

Activity code - Other 3rd

Completed only in the last period of the return.

You enter this Text

Legal basis

Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: actividad.otras-3.codigo
Semantic role: m322_actividad_otras_3_codigo
Registry section: actividad
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

otras-3.epigrafe-iae

IAE heading - Other 3rd

Completed only in the last period of the return.

You enter this Text

Legal basis

Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: actividad.otras-3.epigrafe-iae
Semantic role: m322_actividad_otras_3_epigrafe_iae
Registry section: actividad
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

otras-4.codigo

Activity code - Other 4th

Completed only in the last period of the return.

You enter this Text

Legal basis

Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: actividad.otras-4.codigo
Semantic role: m322_actividad_otras_4_codigo
Registry section: actividad
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

otras-4.epigrafe-iae

IAE heading - Other 4th

Completed only in the last period of the return.

You enter this Text

Legal basis

Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: actividad.otras-4.epigrafe-iae
Semantic role: m322_actividad_otras_4_epigrafe_iae
Registry section: actividad
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

otras-5.codigo

Activity code - Other 5th

Completed only in the last period of the return.

You enter this Text

Legal basis

Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: actividad.otras-5.codigo
Semantic role: m322_actividad_otras_5_codigo
Registry section: actividad
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

otras-5.epigrafe-iae

IAE heading - Other 5th

Completed only in the last period of the return.

You enter this Text

Legal basis

Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: actividad.otras-5.epigrafe-iae
Semantic role: m322_actividad_otras_5_epigrafe_iae
Registry section: actividad
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

principal.codigo

Activity code - Main

Completed only in the last period of the return.

You enter this Text

Legal basis

Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: actividad.principal.codigo
Semantic role: m322_actividad_principal_codigo
Registry section: actividad
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

principal.epigrafe-iae

IAE heading - Main

Completed only in the last period of the return.

You enter this Text

Legal basis

Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: actividad.principal.epigrafe-iae
Semantic role: m322_actividad_principal_epigrafe_iae
Registry section: actividad
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Identificacion¶

deduccion-pago-cuenta-gasolinas

Entitled to deduct the advance payment on supplies of petrol, diesel and biofuels

You enter this Text

Up to 1 characters
One of: 0, 1, 2

Legal basis

Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: decl.deduccion-pago-cuenta-gasolinas
Registry section: identificacion
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes

destinatario-criterio-caja

Recipient of cash-basis scheme transactions

Field declared on modelo 322, the group-of-entities individual monthly self-assessment.

You enter this Text

Up to 1 characters
One of: 1, 2

Legal basis

Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: decl.destinatario-criterio-caja
Semantic role: m322_identificacion_destinatario_criterio_caja
Registry section: identificacion
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

exonerado-modelo-390

Exempt from the annual summary return, form 390

Data declared in modelo 322, the individual monthly self-assessment for the group of entities.

You enter this Text

Up to 1 characters
One of: 0, 1, 2

Legal basis

Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: decl.exonerado-modelo-390
Registry section: identificacion
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

prorrata-especial

Special pro rata: election or revocation

Field declared on modelo 322, the group-of-entities individual monthly self-assessment.

You enter this Text

Up to 1 characters
One of: 0, 1, 2, 3

Legal basis

Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71
Ley 37/1992 art. 103

Registry identifiers

Casilla id: decl.prorrata-especial
Registry section: identificacion
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

redeme-inscrito

Registered in the monthly refund register

Field declared on modelo 322, the group-of-entities individual monthly self-assessment.

You enter this Text

Up to 1 characters
One of: 1, 2

Legal basis

Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: decl.redeme-inscrito
Semantic role: m322_identificacion_redeme_inscrito
Registry section: identificacion
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

regimen-163-sexies-cinco

Electing the regime under LIVA article 163 sexies.Five

Field declared on modelo 322, the group-of-entities individual monthly self-assessment.

You enter this Text

Up to 1 characters
One of: 1, 2

Legal basis

Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71
Ley 37/1992 art. 163 sexies

Registry identifiers

Casilla id: decl.regimen-163-sexies-cinco
Semantic role: m322_identificacion_regimen_163_sexies_cinco
Registry section: identificacion
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

tributacion-exclusivamente-foral

Taxed exclusively under a regional (foral) administration

Field declared on modelo 322, the group-of-entities individual monthly self-assessment.

You enter this Text

Up to 1 characters
One of: X

Legal basis

Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: decl.tributacion-exclusivamente-foral
Semantic role: m322_identificacion_tributacion_exclusivamente_foral
Registry section: identificacion
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

volumen-anual-no-cero

Annual turnover other than zero

Field declared on modelo 322, the group-of-entities individual monthly self-assessment.

You enter this Text

Up to 1 characters
One of: 0, 1, 2

Legal basis

Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71
Ley 37/1992 art. 121

Registry identifiers

Casilla id: decl.volumen-anual-no-cero
Semantic role: m322_identificacion_volumen_anual_no_cero
Registry section: identificacion
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Declarante¶

ejercicio

Filing year to which the return relates

Box ejercicio of modelo 322, tax year 2008.

Reference only Year

Required

Legal basis

Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: decl.ejercicio
Semantic role: filing_year
Registry section: declarante
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

periodo

Period (annual, 0A)

Box periodo of modelo 322, tax year 2008.

Reference only Period

Required

Legal basis

Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: decl.periodo
Semantic role: filing_period
Registry section: declarante
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

Identificacion › Grupo¶

entidad-dominante-nif

Tax ID of the dominant entity

Data declared in modelo 322, the individual monthly self-assessment for the group of entities.

You enter this NIF

Legal basis

Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71
Ley 37/1992 art. 163 sexies

Registry identifiers

Casilla id: decl.entidad-dominante-nif
Semantic role: m322_identificacion_nif_entidad_dominante
Registry section: identificacion.grupo
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

grupo-numero

Group number

Field declared on modelo 322, the group-of-entities individual monthly self-assessment.

You enter this Text

Legal basis

Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71
Ley 37/1992 art. 163 sexies

Registry identifiers

Casilla id: decl.grupo-numero
Semantic role: m322_identificacion_numero_grupo
Registry section: identificacion.grupo
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

grupo-rol

Dominant or dependent entity

Field declared on modelo 322, the group-of-entities individual monthly self-assessment.

You enter this Text

Up to 1 characters
One of: D, P

Legal basis

Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71
Ley 37/1992 art. 163 sexies

Registry identifiers

Casilla id: decl.grupo-rol
Semantic role: m322_identificacion_grupo_rol
Registry section: identificacion.grupo
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

IVA › Regimen general › Inversion sujeto pasivo¶

iva.autorepercutido.intracomunitaria

Reverse-charge VAT amount on intra-Community acquisitions (LIVA art. 84.Uno.2)

Box iva.autorepercutido.intracomunitaria of modelo 322, tax year 2008.

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

Ley 37/1992 art. 69, art. 70, art. 84
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: iva.autorepercutido.intracomunitaria
Semantic role: iva_cuota_autorepercutida_intracomunitaria
Binding: modelo-322-iva-autorepercutido-intracomunitaria-cuota
Registry section: iva.regimen_general.inversion_sujeto_pasivo
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

IVA › Regimen general › Totales¶

iva.cuota-deducible-total

Total deductible VAT amount

Box iva.cuota-deducible-total of modelo 322, tax year 2008.

Calculated for you from iva.soportado.interiores and iva.autorepercutido.intracomunitaria Amount in euros

Not on the official form

Legal basis

Ley 37/1992 art. 92
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: iva.cuota-deducible-total
Semantic role: iva_cuota_deducible_total
Formula: modelo-322-iva-cuota-deducible-total
Registry section: iva.regimen_general.totales
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

iva.cuota-devengada-total

Total accrued VAT amount

Box iva.cuota-devengada-total of modelo 322, tax year 2008.

Calculated for you from iva.repercutido.general, iva.repercutido.reducido, iva.repercutido.super-reducido and iva.autorepercutido.intracomunitaria Amount in euros

Not on the official form

Legal basis

Ley 37/1992 art. 88
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: iva.cuota-devengada-total
Semantic role: iva_cuota_devengada_total
Formula: modelo-322-iva-cuota-devengada-total
Registry section: iva.regimen_general.totales
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022

iva.resultado-regimen-general

General regime result

Box iva.resultado-regimen-general of modelo 322, tax year 2008.

Calculated for you from iva.cuota-devengada-total and iva.cuota-deducible-total Amount in euros

Not on the official form

Legal basis

Ley 37/1992 art. 88, art. 92
Orden EHA/3434/2007 art. 1
Real Decreto 1624/1992 art. 71

Registry identifiers

Casilla id: iva.resultado-regimen-general
Semantic role: iva_resultado_regimen_general
Formula: modelo-322-iva-resultado-regimen-general
Registry section: iva.regimen_general.totales
Sources: aeat-dr-322-2026
Revisions: 2026-y-siguientes 2024-2025 2023 2008-2022