{"id":34804,"date":"2024-11-07T19:03:44","date_gmt":"2024-11-07T19:03:44","guid":{"rendered":"https:\/\/www.asesoriaorihuelacosta.com\/?p=34804"},"modified":"2024-11-14T18:20:16","modified_gmt":"2024-11-14T18:20:16","slug":"new-corrective-self-assessments-in-vat","status":"publish","type":"post","link":"https:\/\/www.asesoriaorihuelacosta.com\/en\/new-corrective-self-assessments-in-vat\/","title":{"rendered":"New corrective self-assessments in VAT"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"34804\" class=\"elementor elementor-34804\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-3424a3c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3424a3c\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-851cc7d\" data-id=\"851cc7d\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-dcf3667 elementor-widget elementor-widget-text-editor\" data-id=\"dcf3667\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Recently, Form 303 was amended to introduce the<strong> new<\/strong> VAT<strong> self-assessment<\/strong><strong> correction system<\/strong>.<\/p><p>We have already tested it and it seems to be a good measure.<\/p><p>See what these changes mean&#8230;<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-b3e553c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b3e553c\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fb4e2be\" data-id=\"fb4e2be\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f0bf820 elementor-widget elementor-widget-heading\" data-id=\"f0bf820\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">New rectification system<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-a545936 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a545936\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-72e7629\" data-id=\"72e7629\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9a566ba elementor-widget elementor-widget-text-editor\" data-id=\"9a566ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 class=\"subtitle2\"><strong><span style=\"color: #0000ff;\">Rectification of self-assessments<\/span><\/strong><\/h3><h4><strong>How to rectify a tax return until now (30\/09\/24): dual system<\/strong><\/h4><p>Until now, when a taxpayer detected an error in a self-assessment tax return already filed, the regulations established a dual system for rectifying and correcting the error:<\/p><h3><strong><i>Complementary Self-assessment<\/i><\/strong><\/h3><ul><li>\u00a0<\/li><\/ul><p>When the error was to the detriment of the Inland Revenue (because it meant a <strong>lower income<\/strong> or a <strong>higher<\/strong> amount to be offset or <strong>refunded<\/strong> than the correct amount), a <strong>complementary self-assessment rectification<\/strong> must be submitted.<\/p><h3><strong>Request for rectification of self-assessment<\/strong><\/h3><ul><li>\u00a0<\/li><\/ul><p>When the error was to <strong>the detriment of the taxpayer<\/strong> (for having paid too much or having requested a compensation or refund that was less than the correct amount), it was necessary to present a letter explaining the error,<strong> request its rectification<\/strong> and <span style=\"text-decoration: underline;\">wait for the Treasury&#8217;s resolution.<\/span><\/p><h3 style=\"text-align: center;\"><span style=\"color: #ff0000;\">The good thing is that the tax authorities could not tell you that you had not paid.<\/span><\/h3><h3><span style=\"color: #0000ff;\"><strong>New system (from 01\/10\/24)<\/strong><\/span><\/h3><p>However, changes are currently being made to this procedure and, for the time being, it has been approved to modify it in the field of VAT, personal income tax, personal income tax and certain special taxes.<\/p><p>The aim is that, when a taxpayer wishes to rectify an error that has harmed him\/her, instead of submitting a letter of rectification, he\/she should submit a self-assessment rectification.<\/p><h3 style=\"text-align: center;\"><span style=\"color: #ff0000;\">The bad thing now is that if the tax authorities review what you have modified and do not agree, they will impose a penalty and pay you interest.<\/span><\/h3><h3 class=\"subtitle2\">First the VAT<\/h3><h4><strong>Entry into force<\/strong><\/h4><p>These new rectifying self-assessments are being introduced progressively, and the first to enter into force is the VAT self-assessment [Order HAC\/819\/2024, DF \u00danica] , which must already be used to rectify <i>the self-assessment for the <strong>third quarter of 2024<\/strong> and subsequent <strong>quarters<\/strong><\/i> <i>(or for September 2024 and subsequent quarters in the case of monthly self-assessments)<\/i>.<\/p><p>However, the obligation to rectify VAT self-assessments in this way <strong>does not affect<\/strong> self-assessments for <strong>periods prior<\/strong> to these, which must be rectified using the same dual system as before (with complementary or letter of rectification).<\/p><h4><strong>Exceptions<\/strong><\/h4><p>However, there are cases in which, when an error that has harmed the taxpayer is to be corrected, <i>the rectification must still be made in writing<\/i>.<\/p><p>These are as follows :<\/p><ul><li>In the case of rectifications of VAT quotas that have been unduly passed on to other taxpayers.<\/li><li>And in the case of rectifications of VAT quotas corresponding to transactions which have been covered by <i>the special schemes for distance sales and certain domestic supplies of goods and services<\/i>.<\/li><\/ul><h4><strong>Infringement of a higher standard<\/strong><\/h4><p>Likewise, and optionally, it will continue to be possible to request the rectification of VAT in writing (instead of submitting a rectifying self-assessment) when this is requested because it has been considered that <i>the<\/i> <i>regulations applied in the self-assessment violated some precept of a higher-ranking regulation<\/i> (of the Spanish Constitution, European directives, international treaties, etc.), or when it has been considered that the <i>regulations applied in the self-assessment violated some precept of a higher-ranking regulation<\/i> (of the Spanish Constitution, of European directives, of international treaties, etc.).<\/p><p>In cases of infringement of higher rules, the presentation of supporting documentation is only possible if the rectification is requested in writing.<\/p><p>Thus, in such cases it is often more convenient to submit a written request than to submit a self-assessment rectification.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-12a3349 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"12a3349\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9023714\" data-id=\"9023714\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b520c37 elementor-widget elementor-widget-text-editor\" data-id=\"b520c37\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><span style=\"color: #ff00ff;\">The amendment means that, from the outset, the taxpayer&#8217;s criteria is imposed.<\/span><\/p><p style=\"text-align: center;\"><span style=\"color: #ff00ff;\">Thus, the right to the refund requested will be recognised, or the payment of a lower debt than that initially included in the self-assessment.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-7ac2f43 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7ac2f43\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dfa2295\" data-id=\"dfa2295\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-37bf62f elementor-widget elementor-widget-heading\" data-id=\"37bf62f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Change in form 303<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-0072e76 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0072e76\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c8f6a16\" data-id=\"c8f6a16\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-119e2a0 elementor-flip-box--effect-flip elementor-flip-box--direction-up elementor-widget elementor-widget-flip-box\" data-id=\"119e2a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"flip-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-flip-box\" tabindex=\"0\">\n\t\t\t<div class=\"elementor-flip-box__layer elementor-flip-box__front\">\n\t\t\t\t<div class=\"elementor-flip-box__layer__overlay\">\n\t\t\t\t\t<div class=\"elementor-flip-box__layer__inner\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper elementor-view-default\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-icon\">\n\t\t\t\t\t\t\t\t\t<i class=\"fas fa-star\"><\/i>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-flip-box__layer__title\">\n\t\t\t\t\t\t\t\tCan a VAT return already submitted be modified?\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t<div class=\"elementor-flip-box__layer elementor-flip-box__back\">\n\t\t\t<div class=\"elementor-flip-box__layer__overlay\">\n\t\t\t\t<div class=\"elementor-flip-box__layer__inner\">\n\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-flip-box__layer__title\">\n\t\t\t\t\t\t\tYES WE CAN !!!\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-flip-box__button elementor-button elementor-size-sm\">\n\t\t\t\t\t\t\tDon't waste any more time and see how to modify your VAT self-assessment\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-9489527 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9489527\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-33c8965\" data-id=\"33c8965\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4465016 elementor-widget elementor-widget-text-editor\" data-id=\"4465016\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 class=\"subtitle2\"><strong>New boxes on <\/strong><strong>Form 303<\/strong><\/h3><p>The new rectified VAT self-assessments <i>are formalised through form 303 itself<\/i>, in which new boxes and sections have been included.<\/p><p>The corrective self-assessment must reproduce the data of the initial return and must modify or add those necessary to reflect the result that would have been given if it had been filed correctly.<\/p><h3><strong>Identification<\/strong><\/h3><p>Firstly, on page 3, a new section 5 &#8211; called &#8220;Rectification&#8221; &#8211; has been introduced, which must be ticked, indicating also the number of the supporting document of the selfassessment to be rectified.<\/p><p>In addition, the reason for the rectification must be indicated.<\/p><p>There are two options:<\/p><h4><i>Disagreement administrative criterion (0.01% of cases).<\/i><\/h4><ul><li><p>This reason will only be marked when the original self-assessment was filed applying an administrative criterion with which one does not agree (on how to interpret a specific rule), but without considering that this criterion violates a higher-ranking rule (legal, constitutional, European law, international conventions&#8230;).<\/p><\/li><\/ul><h4><i>Rectifications <strong>(99.99% of cases<\/strong>)<\/i><\/h4><ul><li><p>In the rest of the cases the option &#8220;Rectifications&#8221; will be ticked.<\/p><\/li><\/ul><p>It may happen that the self-assessment rectification is submitted for both reasons at the same time. In this case, both boxes should be ticked.<\/p><p><strong>Boxes 70 and 109<\/strong><\/p><p>On the other hand, once the result of the rectifying self-assessment has been calculated (box 69), this amount:<\/p><ul><li>The result of the self-assessment initially submitted (box 70) will be subtracted.<\/li><li>If the initially filed return was a refund and the tax authorities have already agreed the refund (and therefore the company has already collected it or will collect it imminently), the amount of the refund will be subtracted (box 109).<\/li><li>The amount obtained after these operations will be the result of the amendment (box 71).<\/li><\/ul><p><strong>Boxes 73 and 111<\/strong><\/p><p>A new box 111 has also been introduced so that, if the above result is a refund, it is possible to differentiate whether the refund is a request for undue income (box 111) or whether it derives from the tax regulations (box 73).<\/p><p>Remember that in the case of refunds of undue income, the tax authorities must pay interest for late payment.<\/p><p><strong>Example 1 of a rectifying self-assessment<\/strong><\/p><p>If the initial self-assessment resulted in an amount to be paid of 50,000 euros and the corrective self-assessment results in an amount to be paid of only 40,000 euros, the company must enter the 10,000 euros refund in its favour in box 111 (accruing interest as it is a refund of undue income).<\/p><p><strong>Example 2 self-assessment rectification tax return<\/strong><\/p><p>If the initial self-assessment resulted in a refund of 30,000 euros (because it was the last return of the year or because the company is registered in the REDEME) and the result of the corrective self-assessment is 35,000 euros in favour of the company, 5,000 euros must be entered in box 73 (in this case there will be no interest for late payment, as there has been no undue payment).<\/p><h3 class=\"subtitle2\">Rectification due to discrepancies<\/h3><h4><strong>Different criterion to that of the Inland Revenue<\/strong><\/h4><p>As indicated above, the new VAT self-assessment corrections allow you to first submit a self-assessment following the criterion of the tax authorities and, if you do not agree with it, you can then submit an amendment applying the criterion you consider correct (to do this, when indicating the type of self-assessment correction you must tick the box &#8220;<strong>Discrepancy administrative criterion&#8221;<\/strong>).<\/p><p>In these cases, in addition, if there is any adjustment that cannot be introduced by modifying the boxes of the model, it is possible to modify the result upwards or downwards and include this adjustment in the new box 108 (for example, because the model does not allow the application of a VAT rate that the taxpayer considers to be correct).<\/p><p>In any case, the cases in which box 108 should be used will be very rare (the Inland Revenue considers that its completion should be extremely exceptional).<\/p><p><strong>No penalty<\/strong><\/p><p>It should be understood that, as was the case until now when a letter of amendment was submitted, if your company submits a self-assessment amendment indicating that it is a <i>rectification due to discrepancies<\/i>, the Tax Authorities cannot consider that there is fraud or fault and impose penalties for requesting a higher refund or a lower income.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-28da27d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"28da27d\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7671f70\" data-id=\"7671f70\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-20e5c8d elementor-widget elementor-widget-text-editor\" data-id=\"20e5c8d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>If you have to rectify a VAT return for September or the third quarter of 2024 &#8211; or subsequent periods &#8211; in most cases you will no longer be able to file a letter. You will have to amend it by filing a corrective form 303.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Recently, Form 303 was amended to introduce the new VAT self-assessment correction system. We have already tested it and it seems to be a good measure. See what these changes mean&#8230; New rectification system Rectification of self-assessments How to rectify a tax return until now (30\/09\/24): dual system Until now, when a taxpayer detected an [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":33910,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","inline_featured_image":false,"footnotes":""},"categories":[45],"tags":[],"class_list":["post-34804","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"featured_image_src":{"landsacpe":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/11\/Nuevas-autoliquidaciones-rectificativas-1140x445.jpg",1140,445,true],"list":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/11\/Nuevas-autoliquidaciones-rectificativas-463x348.jpg",463,348,true],"medium":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/11\/Nuevas-autoliquidaciones-rectificativas-300x169.jpg",300,169,true],"full":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/11\/Nuevas-autoliquidaciones-rectificativas.jpg",1920,1080,false]},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v24.7 (Yoast SEO v27.6) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>New corrective self-assessments in VAT - Asesor\u00eda Orihuela Costa<\/title>\n<meta name=\"description\" content=\"Form 303 has been modified to introduce the new system of corrective VAT self-assessments in Spain. 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