Instructions Form 309
INSTRUCTIONS TO COMPLETE FORM 309 VAT - NON-PERIODIC SELF-ASSESSMENT
New 2024: for quarterly periods the option of direct debit payment in 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
The presentation of Form 309 can be done:
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With a recognized electronic certificate issued in accordance with the conditions established by Law 59/2003. It may be used by all taxable persons. However its use is mandatory for taxpayers registered in the Monthly Return Registry, those who have the status of a large company or are assigned to the Central Delegation of Large Taxpayers, those who pay taxes in Special regime for the group of entities, Public Administrations, as well as those that have the legal form of a public limited company or limited liability company.
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With the Cl@ve PIN 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.
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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 aid program (without certificate), which will allow them to generate the declaration using 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.
FILING PERIOD
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If these are intra-community acquisitions of new means of transport, the deadline for submitting this model will be thirty days from the completion of the operation and, in any case, before the definitive registration of said means of transport.
Note 1: For the registration of the vehicle, the 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, not being possible the simultaneous liquidation of the Tax corresponding to two or more new means of transport.
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If these are judicial or administrative procedures of forced execution, the presentation period is one month from the payment of the award amount, and said presentation cannot be made prior to the issuance of the invoice documenting the operation.
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In other cases, the presentation of this declaration and the corresponding payment will be made in 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 January of the following year.
COMPLETION
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Identification
It will record the identifying data of the taxable person.
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.
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Accrual
Tax year: You must enter the four figures of the year to which the declaration corresponds.
Period: according to the following table:
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1Q = 1st Quarter.
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2T = 2nd Quarter.
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3T = 3rd Quarter.
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4T = 4th Quarter.
In the cases of intra-community acquisitions of new means of transport and in the deliveries of goods and services carried out within the framework of administrative and judicial procedures of forced execution, the following will be recorded:
Period: 0A
Example
Statement corresponding to the third quarter of 2024:
Fiscal year 2024
3Q Period
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Transferor
It may be completed in the case of intra-community acquisitions of new means of transport.
If it is completed with Spain (ES) as the country of the transferor, the NIF and the surname and name or company name of the transferor must be entered.
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.
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Awardee
The successful bidder who has the status of businessman or professional in the administrative or judicial procedures of forced execution, to which the Sixth Additional Provision of the LIVA refers, must enter the NIF and the surnames and the name or company name, in cases where form 309 is presented in the name and on behalf of the taxable person.
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Tax situation
Mark the corresponding box with an “X”.
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Taxable event
Mark with an “X” the box corresponding to the assumption that motivates the presentation of the declaration-settlement. The section corresponding to “other assumptions 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:
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When taxable persons covered by the special regime for agriculture, livestock and fishing must reimburse compensation unduly received.
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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 ).
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In the case of legal entities that are considered businessmen or professionals in accordance with the provisions of section four of article 5 of the LIVA.
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Characteristics and technical data Vehicles
The data that appears in the vehicle's technical sheet will be recorded.
Vessels: Enter the data that appears on the boat's characteristics sheet.
Aircraft: Enter the data that appears in the aircraft characteristics sheets.
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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 liquidation corresponds to the reimbursement of compensations from the special regime for agriculture, livestock and fishing unduly received, the basis of the compensation, the applicable percentage and the compensation received will be stated.
10 to 21
In the space reserved for the equivalence surcharge, the taxable bases will be recorded, if applicable, at the rates 0.5%, 0.62, 1.4%, 1.75% and 5.2%, the applicable rate and the resulting installments.
23
Exclusively in the case of a complementary declaration, the result of the declaration or declarations previously presented for this same concept and corresponding to the same 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.
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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 presented for the same concept and corresponding to the same year and period. In this case, the 13-digit identification number of the previous declaration will also be recorded in this section. If more than one declaration has been previously submitted, the identification number of the last one will be recorded.
Note: The presentation of a complementary declaration will only proceed when the purpose of this declaration is to regularize errors or omissions in another previous declaration that would have given rise to a result that was less than due. Consequently, the complementary self-assessment must result in an amount to be paid greater than that of the previous self-assessment, or a negative amount, to be offset in subsequent self-assessments, or to be returned lower than the amount previously determined.
The rectification for any other reason of previously presented self-assessments will not give rise to the presentation of complementary self-assessments, without prejudice to the right of the taxpayer to request the Tax Administration to rectify them when they consider that they have harmed their legitimate interests in any way or that Its presentation has led to the making of undue income, in accordance with the provisions of articles 120.3 and 221.4 of Law 58/2003, of December 17, General Tax (BOE of 18), provided that it has not been carried out by the Tax Administration final settlement or provisional settlement for the same reason nor has the four-year period referred to in article 66 of the aforementioned General Tax Law 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.
In the complementary declaration, all the data referred to in the boxes of form 309 will be recorded with their correct amounts, which will completely replace those reflected in identical boxes of the previous declaration.
The complementary declarations must be formulated in the official model that was in force in the fiscal year and period to which the previous declaration corresponds.