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Modelo 322: VAT for groups of entities (individual return)

Modelo 322: VAT for groups of entities (individual return) is filed with Agencia Tributaria. With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. Estimated total cost: from €49.

Monthly INDIVIDUAL VAT self-assessment for each company in a group under the special VAT group regime (arts. 163 quinquies-nonies LIVA). Each member files its own Modelo 322 with its output and input VAT. The parent company then consolidates everything in the aggregate Modelo 353. Basic method (consolidation of balances) or advanced method (intra-group transactions at market value).

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Estimated total cost
from €49
Managora's fee
€59.29 (21% VAT incl.)
Tasa (official government fee)
No tasa payable
Processing time
Days 1-30 of the month following the period (art. 71 RIVA); M12 until 30 January.
Where it is filed
Agencia Tributaria ↗
What you receive
Application

Cost breakdown: Our fee 49 €, with no tasa (official fee). On top of that, the VAT resulting from your monthly self-assessment (variable: it may be payable or carried forward)..

Modelo 322: VAT for groups of entities (individual return): how is it filed?

  1. 1Answer the questions in the chat (about 7 minutes).
  2. 2We check the individual balance and reconcile it with the SII if applicable.
  3. 3Payment of 49 €.
  4. 4Sign the mandate from your phone.
  5. 5We file the Modelo 322 online with the AEAT (Spanish Tax Agency).

Which documents do you need?

  • •VAT record books (RIVA art. 62).
  • •Resolution electing the special regime (art. 163 sexies LIVA).
  • •Notification of the method chosen (Modelo 039).

Legal basis and things to bear in mind

  • Legal framework: LIVA arts. 163 quinquies-nonies + Orden HAC/665/2004 + RIVA 61 bis-nonies.
  • Filing is compulsorily MONTHLY (not quarterly).
  • The parent company consolidates everything in the aggregate Modelo 353 (same deadline).
  • Related: modelo_353_iva_grupo, iva_303, modelo_390.

Modelo 322: VAT for groups of entities (individual return): frequently asked questions

Modelo 322: VAT for groups of entities (individual return): how much does it cost?

The estimated total cost (our fee + official tasas and taxes) is from €49: Our fee 49 €, with no tasa (official fee). On top of that, the VAT resulting from your monthly self-assessment (variable: it may be payable or carried forward).. Managora's fee is €59.29, 21% VAT included (€49.00 net + €10.29 VAT). This procedure carries no official tasa.

Modelo 322: VAT for groups of entities (individual return): how long does it take?

Days 1-30 of the month following the period (art. 71 RIVA); M12 until 30 January.

Modelo 322: VAT for groups of entities (individual return): which documents do I need?

You need to have to hand: VAT record books (RIVA art. 62)., Resolution electing the special regime (art. 163 sexies LIVA)., Notification of the method chosen (Modelo 039).. You do not upload them here: we collect the details through the guided chat.

Who files the procedure?

Managora files it in your name with Agencia Tributaria. You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.

Can it be done online?

Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.

Related procedures

Based on the legislation in force and on the official site of the competent authority: Agencia Tributaria ↗.

Shall we get started with «Modelo 322: VAT for groups of entities (individual return)»?

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