13. Form 309

With effects for self-assessments corresponding to the years 2023 and following, model 309 is modified to adapt it to the changes in tax rates introduced by article 18 of Royal Decree-Law 11/ 2022, of June 25, by which certain measures are adopted and extended to respond to the economic and social consequences of the war in Ukraine, to address situations of social and economic vulnerability, and for the economic and social recovery of the island of La Palma, and by articles 5 and 6 of Royal Decree-Law 17/2022, of September 20, which adopts urgent measures in the field of energy, in the application of the remuneration regime to facilities of cogeneration and the rate of Value Added Tax applicable to intra-Community deliveries, imports and acquisitions of certain fuels is temporarily reduced.

On the other hand, since April 2023, the direct debit payment option is incorporated into model 309.