13. Form 309

With effect for self-assessments corresponding to the financial years 2023 and subsequent years, form 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, by which urgent measures are adopted in the field of energy, in the application of the remuneration regime to cogeneration facilities and the rate of Value Added Tax applicable to deliveries, imports and intra-Community acquisitions of certain fuels is temporarily reduced.

On the other hand, since April 2023, the option of payment by direct debit has been incorporated into model 309.