New regulations for 2022
Skip information indexModel 309: Order HFP/1245/2022, of December 14
Orden HFP/1245/2022, de 14 de diciembre,por la que se modifica la Orden HAC/3625/2003, de 23 de diciembre, por la que se aprueba el modelo 309 de declaración-liquidación no periódica del Impuesto sobre el Valor Añadido.
The Order HFP/1245/2022, of December 14, which modifies Order HAC/3625/2023, of December 23, aims to adapt model 309, for non-periodic settlement declaration of VAT, to changes in tax rates introduced into the VAT by article 18 of Royal Decree-Law 11/2022, of June 25, which adopts and extends certain measures 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 cogeneration facilities and temporarily reduces the rate of VAT applicable to deliveries, imports and intra-Community acquisitions of certain fuels.