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Modelo 353: VAT for groups of entities (aggregate return)

Modelo 353: VAT for groups of entities (aggregate 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 AGGREGATE self-assessment for the group of entities. The parent company consolidates the individual Modelo 322 returns of all the members for the same period (arts. 163 quinquies-nonies LIVA). The group's result is either payable or carried forward to later periods. Same deadline as the Modelo 322.

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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).
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 group's aggregate VAT resulting from the monthly self-assessment (variable: payable or carried forward)..

Modelo 353: VAT for groups of entities (aggregate return): how is it filed?

  1. 1Answer the questions in the chat (about 7 minutes).
  2. 2We check that the individual Modelo 322 returns have been filed and that they reconcile.
  3. 3Payment of 49 €.
  4. 4Sign the mandate from your phone.
  5. 5We file the Modelo 353 online with the AEAT (Spanish Tax Agency).

Which documents do you need?

  • •The individual Modelo 322 returns of every member for the period.
  • •Resolution electing the 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.
  • Only the group's PARENT company files it.
  • Joint annual summary: each member's Modelo 390.
  • Related: modelo_322_iva_grupo, modelo_390.

Modelo 353: VAT for groups of entities (aggregate return): frequently asked questions

Modelo 353: VAT for groups of entities (aggregate 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 group's aggregate VAT resulting from the monthly self-assessment (variable: 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 353: VAT for groups of entities (aggregate return): how long does it take?

Days 1-30 of the month following the period (art. 71 RIVA).

Modelo 353: VAT for groups of entities (aggregate return): which documents do I need?

You need to have to hand: The individual Modelo 322 returns of every member for the period., Resolution electing the 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 ↗.

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