Regulatory developments
Skip information indexModification of Order HAC/3625/2003, of 23 December, approving form 309 for the non-periodical tax return-settlement of Value Added Tax
The new form 309, which will be used for self-assessments corresponding with the 2018 fiscal year onwards, includes two technical modifications, allowing you to:
- Include the tax identification number as an ID method for the transferor of new means of transport, for the purposes of Value Added Tax (VAT registration number).
- Identify the contractor, who has the condition of a businessperson or professional, in administrative or legal enforcement procedures, as referred to in the sixth additional provision of Act 37/1992, of 28 December, on Value Added Tax.This identification allows the contractor to exercise the faculty to file model 309, in the name and on behalf of the taxpayer, with the identification systems outlined in Order HAO/2194/2013, of 22 November, without the need for a legal representative.
por la que se modifican 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, y la Orden EHA/3695/2007, de 13 de diciembre, por la que se aprueba el modelo 030 de declaración censal de alta en el censo de obligados tributarios, cambio de domicilio y/o variación de datos personales, que pueden utilizar las personas físicas, se determinan el lugar y forma de presentación del mismo, así como otra normativa tributaria.