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.
Order HFP/1245/2022, of December 14 , which modifies Order HAC/3625/2023, of December 23, aims to adapt model 309, non-periodic settlement declaration of VAT , to the changes in tax rates introduced in the VAT 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 vulnerability and economic, 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 VAT rate applicable to intra-community deliveries, imports and acquisitions of certain fuels is temporarily reduced.