Instructions Form 309
Instructions FOR COMPLETING THE FORM 309 VAT-NON-PERCENTAGE SELF-SETTLEMENT
Forms OF SUBMISSION
Form 309 may be filed:
With a recognised electronic certificate issued in accordance with the conditions laid down in Act 59/2003. It may be used by all taxpayers. However, it is mandatory to be used for taxpayers registered in the Monthly Refund Register, those who have the status of a large company or are registered with the Central Delegation of Large Taxpayers, who pay tax on the special regime of the group of companies, the Public Administrations , as well as those that have legal form of a public limited company or limited liability company.
With the Cl@ve PIN system or a signature system with access code in a previous register as an established user, it can be used by all natural persons who are not obliged to use an electronic certificate.
With the presentation of the pre-declaration :Taxpayers who are not obliged to use an electronic certificate may file the pre-declaration that must be obtained through the help program (without a certificate), which will allow them to generate the tax return through the printing service.
The copy for the registration of this model will only be used in cases of intra-Community acquisitions of new means of transport, for subsequent registration.
If it is intra-Community acquisitions of new means of transport, the period for submitting this model will be thirty days from the execution of the operation and, in any case, before the definitive registration of these means of transport.
Note 1: For vehicle registration, new means of transport buyers mentioned in Article 13,2 will be required. Of the VAT Act, the presentation of the copy for the registration of this form with the duly validated income box.
Note 2: The self-assessment must be filed and the tax must therefore be settled by each new means of transport that has been the subject of intra-Community acquisition. the simultaneous settlement of the Tax corresponding to two or more new means of transport cannot be made.
If the legal or administrative proceedings are for forced execution, the filing period is one month from the payment of the amount of the award, and this submission cannot be made before the invoice is issued documenting the operation.
In the other cases, this declaration will be filed and the corresponding income will be paid in the first twenty calendar days of the months of April, July and October. The amount corresponding to the last settlement period must be presented during the first thirty calendar days of January of the following year.
Enter the identification details of the taxpayer.
In the event of the delivery of goods and services provided within the framework of administrative and judicial proceedings for the enforcement of refers to the sixth VAT Act, except for the delivery of real estate (these deliveries must be declared in the form 303 of the successful bidder, since it has been a taxable person for these investment operations since 1 January 2012), must be included the identification details of the taxpayer of the VAT corresponding to the operation and not those of the successful bidder who, on behalf of the latter, submits the declaration.
Tax year: You must enter the four figures for the year to which the tax return corresponds.
Period: According to the following table:
1T = 1.er Quarter.
2T = Quarter. 2
3T = 3.er Quarter.
4T = Quarter. 4
In the event of intra-Community acquisitions of new means of transport and the delivery of goods and services carried out within the framework of administrative and judicial procedures of forced execution, the following shall be entered:
Tax return for the third quarter of 2016:
Fiscal year 2016
It may be completed in the case of intra-Community acquisitions of new means of transport.
If it is completed by entering as the country of the transferor Spain (ES), the Tax ID and the surname and the name or corporate name of the transferor must be entered.
If it is completed by entering a country other than Spain (ES) as the country of the transferor, the NIF-VAT number must be entered, as well as the surname and the name or corporate name of the transferor.
The successful bidder who has the status of employer or professional in administrative or judicial proceedings of enforcement, to which the Provision refers six Additional of the VAT Act, must enter the Tax ID and the full name or company name, in the cases in which you present form 309 on behalf of the taxpayer.
Mark the corresponding box with an "X."
Mark the box corresponding to the case that motivates the tax return to be filed. The section corresponding to "other cases not mentioned above" must be marked when the taxable event that motivates the filing of the model is not expressly included in the same and in particular in the following cases:
When taxpayers under the special regime for agriculture, livestock farming and fishing must make the unduly received compensation.
When taxpayers subject to the special regime for agriculture, livestock farming and fishing pay the regularisations made as a result of the start of the application of the special regime in an activity already underway (article 49.bis of the VAT Regulation).
In the case of legal persons who are considered as business owners or professionals in accordance with the provisions of section four of article 5 of the VAT Act.
Vehicle technical characteristics and data
The data that appear in the vehicle's technical file will be entered.
Vessels: Enter the details that appear on the vessel's characteristics sheet.
Aircraft: Enter the data that appear on the aircraft's characteristics sheets.
01 To 09 and 25 to 27
The first four lines will include the taxable bases of the VAT charged, if applicable, at rates of 4%, 5%, 10% and 21%, the applicable rate and the resulting payments.
When the settlement corresponds to the reimbursement of compensation for the special regime for agriculture, livestock farming and fishing unduly received, the compensation base, the applicable percentage and the compensation received will be recorded.
10 To 21
In the space reserved for the equivalence surcharge, the tax bases, if applicable, at rates 0.5%, 0.62, 1.4%, 1.75% and 5.2%, the applicable rate and the resulting payments will be included.
Only in the case of supplementary tax return, the result of the tax return or declarations previously filed by this same concept and corresponding to the same fiscal year and period will be recorded.
Enter the result of the operation indicated in the tax return form in this box, which must always be a positive amount.
Note: All monetary amounts requested must be expressed in euros.
Supplementary tax return
An "X" will be marked in the box indicated for this purpose when this self-assessment is complementary to another or other filed previously for the same purpose and corresponding to the same fiscal year and period. In this case, the identification number of the previous tax return will also be included in this section. 13 If more than one declaration has been filed previously, the identification number of the last one will be entered.
Note: Only the supplementary tax return will be filed when it aims to regularise errors or omissions from another previous tax return that have led to a result that is lower than due. Therefore, the supplementary self-assessment must be an amount to be paid in excess of that of the previous self-assessment, or a negative amount, to be offset in the following self-assessments, or to be returned less than that previously determined.
Rectification for any other reason of self-assessments presented above will not result in the presentation of supplementary self-assessments, without prejudice to the right of taxpayer to request rectification from the Tax Administration when they consider that they have damaged their legitimate interests in any way or that their presentation has given that undue payments are made, in accordance with the provisions of Articles 120,3 and 221,4 of Act 58/2003, 17 December, General Tax (Official State Gazette of 18 December), provided that it has not been carried out by the Tax Administration, definitive settlement or provisional settlement by the same reason, nor has the term of four years as referred to in Article 66 of the aforementioned General Tax Law expired.
Similarly, it must be noted that the taxpayer can rectify the matter without having to file a supplementary tax return in the terms provided for and in the cases admitted in article 89, five of the VAT Regulatory Act.
In the supplementary tax return, all the data referred to in the boxes of form 309 will be entered with the correct amounts, which will completely replace those reflected in the same boxes of the previous tax return.
Supplementary tax returns must be drawn up in the official form that is in force in the financial year and period to which the previous tax return corresponds.