{"id":8516,"date":"2023-08-01T12:03:00","date_gmt":"2023-08-01T12:03:00","guid":{"rendered":"https:\/\/way2vat.com\/?p=8516"},"modified":"2025-08-21T12:28:18","modified_gmt":"2025-08-21T12:28:18","slug":"modelo-322-del-iva-que-es-y-como-presentarlo","status":"publish","type":"post","link":"https:\/\/way2vat.com\/es\/modelo-322-del-iva-que-es-y-como-presentarlo\/","title":{"rendered":"Modelo 322 del IVA: Qu\u00e9 es y c\u00f3mo presentarlo\u00a0"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"392\" src=\"https:\/\/way2vat.com\/wp-content\/uploads\/2025\/08\/modelo-322-01-scaled-1-1024x392.jpg\" alt=\"\" class=\"wp-image-8517\" srcset=\"https:\/\/way2vat.com\/wp-content\/uploads\/2025\/08\/modelo-322-01-scaled-1-1024x392.jpg 1024w, https:\/\/way2vat.com\/wp-content\/uploads\/2025\/08\/modelo-322-01-scaled-1-300x115.jpg 300w, https:\/\/way2vat.com\/wp-content\/uploads\/2025\/08\/modelo-322-01-scaled-1-768x294.jpg 768w, https:\/\/way2vat.com\/wp-content\/uploads\/2025\/08\/modelo-322-01-scaled-1-1536x587.jpg 1536w, https:\/\/way2vat.com\/wp-content\/uploads\/2025\/08\/modelo-322-01-scaled-1-2048x783.jpg 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p>El&nbsp;modelo 322 del IVA&nbsp;es un modelo individual que<strong>&nbsp;tiene como objetivo reconocer a cada una de las sociedades pertenecientes a un grupo de entidades y establecer sus obligaciones tributarias<\/strong>. Desde&nbsp;<a href=\"https:\/\/www.devoluiva.com\/\">DevoluIVA<\/a>, te lo explicamos todo sobre el modelo 322: qu\u00e9 es, qui\u00e9n est\u00e1 obligado a presentarlo, c\u00f3mo y cu\u00e1ndo:&nbsp;<\/p>\n\n\n\n<p><strong>\u00bfQu\u00e9 es el modelo 322?<\/strong>&nbsp;<\/p>\n\n\n\n<p>Este es un modelo de autoliquidaci\u00f3n individual del IVA, lo que significa que<strong>&nbsp;cada una de las sociedades que conforman un grupo lo deben presentar<\/strong>. No olvides que el modelo 353 es el correspondiente a las autoliquidaciones agregadas que deber\u00e1 presentar la entidad madre o dominante.&nbsp;&nbsp;<\/p>\n\n\n\n<p><strong>\u00bfQui\u00e9n est\u00e1 obligado a presentarlo?<\/strong>&nbsp;<\/p>\n\n\n\n<p>No todo el mundo est\u00e1 obligado a presentar el modelo 322. Solo aplica a aquellos que formen parte de un grupo de entidades y hayan optado por aplicar el R\u00e9gimen especial previsto en el Cap\u00edtulo IX T\u00edtulo IX de la Ley 37\/1992, de 28 de diciembre, del Impuesto sobre el Valor A\u00f1adido.&nbsp;<\/p>\n\n\n\n<p><strong>\u00bfC\u00f3mo y cu\u00e1ndo debo presentarlo?<\/strong>&nbsp;<\/p>\n\n\n\n<p>El modelo 322 debe presentarse obligatoriamente de manera telem\u00e1tica, a trav\u00e9s de la&nbsp;<a href=\"https:\/\/www.agenciatributaria.es\/\">p\u00e1gina web de la AEAT.<\/a>&nbsp;Tambi\u00e9n de forma presencial en cualquier oficina de la Agencia Tributaria, siempre usando un certificado electr\u00f3nico reconocido de firma electr\u00f3nica.&nbsp;&nbsp;<\/p>\n\n\n\n<p>La presentaci\u00f3n de este modelo se realizar\u00e1 en los 30 primeros d\u00edas naturales del mes siguiente a la finalizaci\u00f3n del correspondiente per\u00edodo de liquidaci\u00f3n mensual. Pues los sujetos que forman parte del grupo de entidades deben llevar los Libros de registro a trav\u00e9s de la Sede electr\u00f3nica de la AEAT (SII).&nbsp;&nbsp;<\/p>\n\n\n\n<p><strong>\u00bfQu\u00e9 informaci\u00f3n necesito para rellenar este Modelo? \u00bfPuede hacerlo solo o necesito ayuda?<\/strong>&nbsp;<\/p>\n\n\n\n<p>El modelo 322 es de car\u00e1cter informativo, y se presenta estableciendo todos los datos correctos solicitados. Por otro lado, la devoluci\u00f3n correspondiente se ingresa o se solicita en el modelo 353 posteriormente.&nbsp;&nbsp;<\/p>\n\n\n\n<p>Si tienes m\u00e1s dudas o quieres ampliar esta informaci\u00f3n, te invitamos a que consultes&nbsp;<a href=\"https:\/\/www.agenciatributaria.es\/\">la p\u00e1gina oficial de la Agencia Tributaria.<\/a>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El&nbsp;modelo 322 del IVA&nbsp;es un modelo individual que&nbsp;tiene como objetivo reconocer a cada una de las sociedades pertenecientes a un grupo de entidades y establecer sus obligaciones tributarias. Desde&nbsp;DevoluIVA, te lo explicamos todo sobre el modelo 322: qu\u00e9 es, qui\u00e9n est\u00e1 obligado a presentarlo, c\u00f3mo y cu\u00e1ndo:&nbsp; \u00bfQu\u00e9 es el modelo 322?&nbsp; Este es un [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":8517,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[89],"tags":[],"class_list":["post-8516","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-2"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Modelo 322 del IVA: Qu\u00e9 es y c\u00f3mo presentarlo\u00a0 - w2v<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/way2vat.com\/es\/modelo-322-del-iva-que-es-y-como-presentarlo\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Modelo 322 del IVA: Qu\u00e9 es y c\u00f3mo presentarlo\u00a0 - w2v\" \/>\n<meta property=\"og:description\" content=\"El&nbsp;modelo 322 del IVA&nbsp;es un modelo individual que&nbsp;tiene como objetivo reconocer a cada una de las sociedades pertenecientes a un grupo de entidades y establecer sus obligaciones tributarias. 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