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Form 309.VAT.Tax return-non-periodic settlement.

General data


Form 309.VAT.Tax return-non-periodic settlement.

Type of procedure





Facilitate the filing of the non-periodic Value Added Tax return - liquidation.

Responsible body

Tax Agency

General information on the procedure

Start-up method


Applicant:Citizen - Company

Place of presentation


Collaborating entities.


Form 309

Phases of the procedure/service

No specific processing steps


Electronic processing

Resolution body

Tax Agency

Information linked to e-processing

Identification system

Electronic ID card, Electronic certificate, Others, PIN key

Level of interactivity

Level 4:Electronic processing


Processing regulations

Order EHA/3212/2004 of 30 September 2004,

establishing the general conditions and procedure for the online filing of returns corresponding to forms 308, 309, 341, 370, 371, 430 and 480.(BOE 8-October-2004 )

Basic Regulations

  • Order HAC/3625/2003 of 23 December 2003,

    approving form 309 for the non-periodic declaration-settlement of Value Added Tax.(BOE 30-December-2003)

  • Order HFP/1247/2017 of 20 December,

    which modifies Order HAC/3625/2003, of 23 December, which approves form 309 of non-periodic VAT return-settlement, and Order EHA/3695/2007, of 13 December, which approves form 030 of census return for registration in the census of taxpayers, change of address and/or variation of personal details, which may be used by individuals, determines the place and form of presentation of the same, as well as other tax regulations.(BOE 21-December-2017).