Order HFP/1245/2022, of December 14, is published, amending Order HAC/3625/2003, of December 23, approving form 309 for non-periodic declaration-settlement of Value Added Tax.

Model 309 is adapted to the changes in tax rates introduced in VAT by Royal Decree-Law 11/2022, of June 25, by which certain measures are adopted and extended to respond to the economic and social consequences of the war in Ukraine, to address situations of social and economic vulnerability, and for the economic and social recovery of the island of La Palma, and by Royal Decree-Law 17/2022, of September 20, by which Urgent measures are adopted in the field of energy, in the application of the remuneration regime to cogeneration facilities and the VAT rate applicable to intra-community deliveries, imports and acquisitions of certain fuels is temporarily reduced.

This Order will enter into force on 1 January 2023 and will apply to self-assessments for the years 2023 and following.