Modelo 353: VAT. Group of entities. Aggregate form. Monthly self-assessment

Modelo 353. Value Added Tax. Group of entities. Aggregate form. Monthly self-assessment.

Monthly aggregate self-assessment of a VAT group, filed by the parent entity with the result of the whole group.

  • IVA
  • Filed monthly
  • 21 casillas in 8 sections
  • 9 filled from your records
  • 6 calculated
  • 2 reference only
  • 4 you enter
Established by

IVA › Grupo entidades › Liquidacion

01

Total result (sum of the member entities' results) [01]

Filled automatically from your previous filing Amount in euros

Legal basis
Registry identifiers
Casilla id
01
Semantic role
m353_resultado_total_entidades
Binding
modelo-353-prev-322-resultado-regimen-general
Registry section
iva.grupo_entidades.liquidacion
Sources
aeat-dr-353-2026
Revisions
2026-desde-02 2021-2025
03

Result ([01] - [08]) [03]

Calculated for you from 01 and 08 Amount in euros

Legal basis
Registry identifiers
Casilla id
03
Semantic role
m353_resultado
Formula
modelo-353-resultado
Registry section
iva.grupo_entidades.liquidacion
Sources
aeat-dr-353-2026
Revisions
2026-desde-02 2021-2025
04

To deduct: result of earlier self-assessments for the same item, year and period [04]

You enter this Amount in euros

Legal basis
Registry identifiers
Casilla id
04
Semantic role
m353_a_deducir_autoliquidaciones_anteriores
Registry section
iva.grupo_entidades.liquidacion
Sources
aeat-dr-353-2026
Revisions
2026-desde-02 2021-2025
05

Result of the self-assessment ([03] - [04]) [05]

Calculated for you from 03 and 04 Amount in euros

Legal basis
Registry identifiers
Casilla id
05
Semantic role
m353_resultado
Formula
modelo-353-resultado-autoliquidacion
Registry section
iva.grupo_entidades.liquidacion
Sources
aeat-dr-353-2026
Revisions
2026-desde-02 2021-2025
10

Payment on account for supplies of petrol, diesel and biofuels attributable to the State Administration [10]

You enter this Amount in euros

Legal basis
Registry identifiers
Casilla id
10
Semantic role
m353_pago_a_cuenta_deposito_distinto_del_aduanero
Registry section
iva.grupo_entidades.liquidacion
Sources
aeat-dr-353-2026
Revisions
2026-desde-02

IVA › Grupo entidades › Compensacion

02

Amounts to offset outstanding from earlier years [02]

You enter this Amount in euros

Legal basis
Registry identifiers
Casilla id
02
Semantic role
m353_cuotas_a_compensar
Registry section
iva.grupo_entidades.compensacion
Sources
aeat-dr-353-2026
Revisions
2026-desde-02 2021-2025
08

Amounts to offset from earlier periods applied in this period [08]

You enter this Amount in euros

Legal basis
Registry identifiers
Casilla id
08
Semantic role
m353_cuotas_a_compensar
Registry section
iva.grupo_entidades.compensacion
Sources
aeat-dr-353-2026
Revisions
2026-desde-02 2021-2025
09

Amounts to offset from earlier periods carried to later periods ([02]-[08]) [09]

Calculated for you from 02 and 08 Amount in euros

Legal basis
Registry identifiers
Casilla id
09
Semantic role
m353_cuotas_a_compensar
Formula
modelo-353-compensar-pendientes-posteriores
Registry section
iva.grupo_entidades.compensacion
Sources
aeat-dr-353-2026
Revisions
2026-desde-02 2021-2025

Declarante

ejercicio

Tax year the self-assessment relates to

Reference only Year

  • Required
Legal basis
Registry identifiers
Casilla id
decl.ejercicio
Semantic role
filing_year
Registry section
declarante
Sources
aeat-dr-353-2026
Revisions
2026-desde-02 2021-2025
periodo

Monthly period (01..12)

Reference only Period

  • Required
Legal basis
Registry identifiers
Casilla id
decl.periodo
Semantic role
filing_period
Registry section
declarante
Sources
aeat-dr-353-2026
Revisions
2026-desde-02 2021-2025

IVA › Regimen general › Inversion sujeto pasivo

iva.autorepercutido.intracomunitaria

Self-charged VAT on intra-Community acquisitions - group aggregate

Filled automatically from your IVA ledger entries Amount in euros

Legal basis
Registry identifiers
Casilla id
iva.autorepercutido.intracomunitaria
Semantic role
iva_cuota_autorepercutida_intracomunitaria
Binding
modelo-353-iva-autorepercutido-intracomunitaria-cuota
Registry section
iva.regimen_general.inversion_sujeto_pasivo
Sources
aeat-dr-353-2021-2025
Revisions
2021-2025

IVA › Regimen general › Totales

iva.cuota-deducible-total

Total deductible VAT (group aggregate)

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

Legal basis
Registry identifiers
Casilla id
iva.cuota-deducible-total
Semantic role
iva_cuota_deducible_total
Formula
modelo-353-iva-cuota-deducible-total
Registry section
iva.regimen_general.totales
Sources
aeat-dr-353-2021-2025
Revisions
2021-2025
iva.cuota-devengada-total

Total VAT due (group aggregate)

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

Legal basis
Registry identifiers
Casilla id
iva.cuota-devengada-total
Semantic role
iva_cuota_devengada_total
Formula
modelo-353-iva-cuota-devengada-total
Registry section
iva.regimen_general.totales
Sources
aeat-dr-353-2021-2025
Revisions
2021-2025
iva.resultado-regimen-general

Group result (aggregate VAT due minus aggregate deductible VAT)

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

Legal basis
Registry identifiers
Casilla id
iva.resultado-regimen-general
Semantic role
iva_resultado_regimen_general
Formula
modelo-353-iva-resultado-regimen-general
Registry section
iva.regimen_general.totales
Sources
aeat-dr-353-2021-2025
Revisions
2021-2025

IVA › Regimen general › Reconciliacion

iva.reconciliacion.deducible-322

Group aggregate deductible amount reconciled from members' Modelo 322 returns

Filled automatically from your previous filing Amount in euros

Legal basis
Registry identifiers
Casilla id
iva.reconciliacion.deducible-322
Semantic role
iva_agregado_reconciliacion_deducible_322
Binding
modelo-353-prev-322-cuota-deducible-total
Registry section
iva.regimen_general.reconciliacion
Sources
aeat-dr-353-2026
Revisions
2026-desde-02 2021-2025
iva.reconciliacion.devengada-322

Group aggregate VAT due reconciled from members' Modelo 322 returns

Filled automatically from your previous filing Amount in euros

Legal basis
Registry identifiers
Casilla id
iva.reconciliacion.devengada-322
Semantic role
iva_agregado_reconciliacion_devengada_322
Binding
modelo-353-prev-322-cuota-devengada-total
Registry section
iva.regimen_general.reconciliacion
Sources
aeat-dr-353-2026
Revisions
2026-desde-02 2021-2025
iva.reconciliacion.resultado-322

Group aggregate result reconciled from members' Modelo 322 returns

Filled automatically from your previous filing Amount in euros

Legal basis
Registry identifiers
Casilla id
iva.reconciliacion.resultado-322
Semantic role
iva_agregado_reconciliacion_resultado_322
Binding
modelo-353-prev-322-resultado-regimen-general
Registry section
iva.regimen_general.reconciliacion
Sources
aeat-dr-353-2026
Revisions
2026-desde-02 2021-2025

IVA › Regimen general › Devengado

iva.repercutido.general

VAT charged at the standard rate (21%) - group aggregate

Filled automatically from your IVA ledger entries Amount in euros

Legal basis
Registry identifiers
Casilla id
iva.repercutido.general
Semantic role
iva_cuota_repercutida_general
Binding
modelo-353-iva-repercutido-general-cuota
Registry section
iva.regimen_general.devengado
Sources
aeat-dr-353-2021-2025
Revisions
2021-2025
iva.repercutido.reducido

VAT charged at the reduced rate (10%) - group aggregate

Filled automatically from your IVA ledger entries Amount in euros

Legal basis
Registry identifiers
Casilla id
iva.repercutido.reducido
Semantic role
iva_cuota_repercutida_reducido
Binding
modelo-353-iva-repercutido-reducido-cuota
Registry section
iva.regimen_general.devengado
Sources
aeat-dr-353-2021-2025
Revisions
2021-2025
iva.repercutido.super-reducido

VAT charged at the super-reduced rate (4%) - group aggregate

Filled automatically from your IVA ledger entries Amount in euros

Legal basis
Registry identifiers
Casilla id
iva.repercutido.super-reducido
Semantic role
iva_cuota_repercutida_super_reducido
Binding
modelo-353-iva-repercutido-super-reducido-cuota
Registry section
iva.regimen_general.devengado
Sources
aeat-dr-353-2021-2025
Revisions
2021-2025

IVA › Regimen general › Deducible

iva.soportado.interiores

VAT borne on ordinary domestic transactions - group aggregate

Filled automatically from your IVA ledger entries Amount in euros

Legal basis
Registry identifiers
Casilla id
iva.soportado.interiores
Semantic role
iva_cuota_soportada_interiores
Binding
modelo-353-iva-soportado-interiores-cuota
Registry section
iva.regimen_general.deducible
Sources
aeat-dr-353-2021-2025
Revisions
2021-2025