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Instructions Form 309

INSTRUCTIONS TO COMPLETE FORM 309 VAT - NON-PERIODIC SELF-ASSESSMENT

New in 2024: for quarterly periods the option of direct debiting payments from accounts opened in a non-collaborating entity belonging to the Single Euro Payments Area (SEPA Area) is introduced. (until 2023, direct debit was only possible in an account opened in an entity collaborating in the collection management)

FORMS OF PRESENTATION

Form 309 may be submitted:

  • With a recognized electronic certificate issued in accordance with the conditions established by Law 59/2003. It may be used by all taxpayers. However, it is mandatory its use for taxpayers registered in the Monthly Return Registry, those who have the status of large companies or are attached to the Central Delegation of Large Taxpayers, those who pay taxes under the Special Regime of the group of entities, Public Administrations, as well as those who have the legal form of a public limited company or limited liability company.

  • With the Cl@ve system or signature system with access code in a previous registration as an established user, it can be used by all natural persons not required to use an electronic certificate.

  • With the presentation of the pre-declaration : Taxpayers not required to use an electronic certificate may submit the pre-declaration that must be obtained through the assistance program (without a certificate), which will allow them to generate the declaration using the printing service.

The copy for registration of this model will only be used in cases of intra-Community acquisitions of new means of transport, for their subsequent registration.

FILING PERIOD

  • In the case of intra-Community acquisitions of new means of transport, the deadline for submitting this form will be thirty days from the completion of the operation and, in any case, before the final registration of said means of transport.

    Note 1: For vehicle registration, purchasers of new means of transport mentioned in article 13.2 will be required. of the VAT Law the presentation of the copy for the registration of this model with the entry box duly validated.

    Note 2: the presentation of the self-assessment and therefore the liquidation of the Tax must be carried out for each new means of transport that has been the subject of intra-community acquisition, and the simultaneous liquidation of the Tax corresponding to two or more new means of transport is not possible.

  • In the case of judicial or administrative procedures for forced execution, the submission period is one month from the payment of the amount of the award, and said submission cannot be made before the invoice documenting the operation has been issued.

  • In other cases, the presentation of this declaration and the corresponding payment will be made within the first twenty calendar days of the months of April, July and October. The one corresponding to the last settlement period must be submitted during the first thirty calendar days of the month of January of the following year.

COMPLETION

  1. Identification

    It will record the identification data of the taxpayer.

    In the cases of deliveries of goods and services carried out within the framework of the administrative and judicial procedures of forced execution referred to in the sixth DA of the VAT Law , except in the In the case of deliveries of real estate (these deliveries must be declared in form 303 of the successful bidder since since January 1, 2012 he has the status of taxable person of these investment operations), the identification data of the taxable person of must appear. VAT ##2##corresponding to the operation and not those of the successful bidder who, in the name and on behalf of the successful bidder, presents the declaration.

  2. Accrual

    Tax year: You must include the four figures of the year to which the declaration corresponds.

    Period: according to the following table:

    • 1Q = 1st Quarter.

    • 2T = 2nd Quarter.

    • 3T = 3rd Quarter.

    • 4T = 4th Quarter.

    In the case of intra-Community acquisitions of new means of transport and in the delivery of goods and provision of services carried out within the framework of administrative and judicial procedures for compulsory execution, the following shall be recorded:

    Period: 0A

    Example

    Declaration for the third quarter of 2024:

    Exercise 2024

    3T Period

  3. Transferor

    It may be completed in the case of intra-Community acquisitions of new means of transport.

    If it is completed stating Spain (ES) as the country of the transmitter, the NIF and the surnames and first name or company name of the transmitter must be stated.

    If it is completed indicating a country other than Spain (ES) as the country of the transferor, the VAT NIF must be entered, as well as the surname and name or company name of the transferor.

  4. Awarded Contractor

    The successful bidder who has the status of businessman or professional in the administrative or judicial procedures for forced execution, referred to in the sixth Additional Provision of the LIVA , must record the NIF and the surnames and the name or company name, in cases where they submit form 309 in the name and on behalf of the taxpayer.

  5. Tax situation

    Mark the appropriate box with an “X.”

  6. Taxable event

    Mark with an “X” the box corresponding to the assumption that motivates the submission of the declaration-settlement. The section corresponding to “other cases not previously contemplated” must be marked when the taxable event that motivates the presentation of the model is not expressly included in it and in particular in the following cases:

    1. When taxpayers covered by the special regime for agriculture, livestock and fishing must reimburse compensation unduly received.

    2. When the taxable persons covered by the special regime for agriculture, livestock and fishing make the entry of the regularizations carried out as a consequence of the beginning of the application of the special regime in an activity already in progress (article 49.bis of the Regulation of VAT ).

    3. When it comes to legal entities that are considered entrepreneurs or professionals in accordance with the provisions of section four of article 5 of the LIVA.

  7. Features and technical data Vehicles

    The data that appears in the vehicle's technical sheet will be recorded.

    Boats: Enter the data listed on the boat's specification sheet.

    Aircraft: Enter the data shown on the aircraft characteristics sheets.

  8. Settlement

    01 to 09 and 25 to 27

    The first four lines will state the taxable bases of VAT taxed, where applicable, at the rates of 4%, 5%, 10% and 21%, the applicable rate and the resulting installments.

    When the settlement corresponds to the refund of compensation from the special regime for agriculture, livestock and fishing unduly received, the basis of the compensation, the applicable percentage and the compensation received shall be stated.

    10 to 21

    In the space reserved for the equivalence surcharge, the taxed bases will be recorded, where applicable, at the rates of 0.5%, 0.62%, 1.4%, 1.75% and 5.2%, the applicable rate and the resulting quotas.

    23

    Exclusively in the case of a supplementary declaration, the result of the declaration or declarations previously submitted for this same concept and corresponding to the same fiscal year and period will be recorded.

    24

    Enter in this box the result of the operation indicated on the declaration form, which must always be a positive amount.

    Note: All monetary amounts requested must be expressed in euros.

  9. Supplementary Declaration

    An “X” will be marked in the box indicated for this purpose when this self-assessment is complementary to another or others previously submitted for the same concept and corresponding to the same fiscal year and period. In such a case, the 13-digit identification number from the previous declaration must also be entered in this section. If more than one declaration has been previously submitted, the identification number of the last one will be recorded.

    Note: A supplementary declaration will only be submitted when it is intended to correct errors or omissions in a previous declaration that have led to a result lower than expected. Therefore, the supplementary self-assessment must result in an amount to be paid that is higher than that of the previous self-assessment, or a negative amount to be offset in the following self-assessments, or a lower amount to be returned than that previously determined.

    The rectification of previously submitted self-assessments for any other reason shall not give rise to the submission of supplementary self-assessments, without prejudice to the taxpayer's right to request the Tax Authority to rectify them when he or she considers that their legitimate interests have been harmed in any way or that their submission has led to undue payments, in accordance with the provisions of articles 120.3 and 221.4 of Law 58/2003, of 17 December, General Tax Law (BOE of the 18th), provided that the Tax Authority has not made a final or provisional settlement for the same reason and the four-year period referred to in article 66 of the aforementioned General Tax Law has not elapsed.

    Likewise, it should be noted that the taxable person can proceed with the rectification without the need to present a complementary declaration in the terms provided and in the cases admitted in article 89, five of the Law regulating VAT.

    The supplementary declaration will include all the data referred to in the boxes of form 309 with their correct amounts, which will completely replace those reflected in identical boxes in the previous declaration.

    Supplementary declarations must be made using the official form that was in force during the fiscal year and period to which the previous declaration corresponds.