Modelo 309: VAT. Non-periodic return-settlement¶

Modelo 309. Value Added Tax. Non-periodic return-settlement.

Non-periodic VAT self-assessment for those who do not file periodic self-assessments and carry out a one-off taxable operation.

IVA
Filed when the event occurs
78 casillas in 7 sections
2 filled from your records
3 calculated
2 reference only
71 you enter

Established by

Orden HFP/1245/2022 unico
Orden HAC/3625/2003 art. 1, art. 3

Declarante › Liquidacion¶

Settlement (8) - General regime - Taxable base [01]

Box 653-669 of Modelo 309, tax years 2023 onwards.

You enter this Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.rg-base-01
Record-design number: 653-669
Semantic role: rg_base_01
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes 2018-2022 2016-2017 2004-2015

Settlement (8) - General regime - Rate % [02]

Box 670-674 of Modelo 309, tax years 2023 onwards.

You enter this Percentage

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.rg-tipo-02
Record-design number: 670-674
Semantic role: rg_tipo_02
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes 2018-2022 2016-2017 2004-2015

Settlement (8) - General regime - Tax amount [03]

Box 675-691 of Modelo 309, tax years 2023 onwards.

You enter this Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.rg-cuota-03
Record-design number: 675-691
Semantic role: rg_cuota_03
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes 2018-2022 2016-2017 2004-2015

Settlement (8) - General regime - Taxable base [04]

Box 731-747 of Modelo 309, tax years 2023 onwards.

You enter this Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.rg-base-04
Record-design number: 731-747
Semantic role: rg_base_04
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes 2018-2022 2016-2017 2004-2015

Settlement (8) - General regime - Rate % [05]

Box 748-752 of Modelo 309, tax years 2023 onwards.

You enter this Percentage

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.rg-tipo-05
Record-design number: 748-752
Semantic role: rg_tipo_05
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes 2018-2022 2016-2017 2004-2015

Settlement (8) - General regime - Tax amount [06]

Box 753-769 of Modelo 309, tax years 2023 onwards.

You enter this Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.rg-cuota-06
Record-design number: 753-769
Semantic role: rg_cuota_06
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes 2018-2022 2016-2017 2004-2015

Settlement (8) - General regime - Taxable base [07]

Box 770-786 of Modelo 309, tax years 2023 onwards.

You enter this Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.rg-base-07
Record-design number: 770-786
Semantic role: rg_base_07
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes 2018-2022 2016-2017 2004-2015

Settlement (8) - General regime - Rate % [08]

Box 787-791 of Modelo 309, tax years 2023 onwards.

You enter this Percentage

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.rg-tipo-08
Record-design number: 787-791
Semantic role: rg_tipo_08
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes 2018-2022 2016-2017 2004-2015

Settlement (8) - General regime - Tax amount [09]

Box 792-808 of Modelo 309, tax years 2023 onwards.

You enter this Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.rg-cuota-09
Record-design number: 792-808
Semantic role: rg_cuota_09
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes 2018-2022 2016-2017 2004-2015

Settlement (8) - Equivalence surcharge - Taxable base [10]

Box 809-825 of Modelo 309, tax years 2023 onwards.

You enter this Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.re-base-10
Record-design number: 809-825
Semantic role: re_base_10
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes 2018-2022 2016-2017 2004-2015

Settlement (8) - Equivalence surcharge - Rate % [11]

Box 826-830 of Modelo 309, tax years 2023 onwards.

You enter this Percentage

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.re-tipo-11
Record-design number: 826-830
Semantic role: re_tipo_11
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes 2018-2022 2016-2017 2004-2015

11-12

Accrual. Period

Box 107-108 of Modelo 309, tax years 2023 onwards.

You enter this Text

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.periodo
Semantic role: declaracion_periodo_309
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes 2018-2022 2016-2017 2004-2015

Settlement (8) - Equivalence surcharge - Tax amount [12]

Box 831-847 of Modelo 309, tax years 2023 onwards.

You enter this Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.re-cuota-12
Record-design number: 831-847
Semantic role: re_cuota_12
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes 2018-2022 2016-2017 2004-2015

Settlement (8) - Equivalence surcharge - Taxable base [13]

Box 848-864 of Modelo 309, tax years 2023 onwards.

You enter this Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.re-base-13
Record-design number: 848-864
Semantic role: re_base_13
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes 2018-2022 2016-2017 2004-2015

Return type

13 of Modelo 309, tax years 2023 onwards.

You enter this Text

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.tipo-declaracion
Semantic role: declaracion_tipo_309
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes 2018-2022 2016-2017

Settlement (8) - Equivalence surcharge - Rate % [14]

Box 865-869 of Modelo 309, tax years 2023 onwards.

You enter this Percentage

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.re-tipo-14
Record-design number: 865-869
Semantic role: re_tipo_14
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes 2018-2022 2016-2017 2004-2015

Settlement (8) - Equivalence surcharge - Tax amount [15]

Box 870-886 of Modelo 309, tax years 2023 onwards.

You enter this Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.re-cuota-15
Record-design number: 870-886
Semantic role: re_cuota_15
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes 2018-2022 2016-2017 2004-2015

Settlement (8) - Equivalence surcharge - Taxable base [16]

Box 887-903 of Modelo 309, tax years 2023 onwards.

You enter this Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.re-base-16
Record-design number: 887-903
Semantic role: re_base_16
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes 2018-2022 2016-2017 2004-2015

Settlement (8) - Equivalence surcharge - Rate % [17]

Box 904-908 of Modelo 309, tax years 2023 onwards.

You enter this Percentage

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.re-tipo-17
Record-design number: 904-908
Semantic role: re_tipo_17
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes 2018-2022 2016-2017 2004-2015

Settlement (8) - Equivalence surcharge - Tax amount [18]

Box 909-925 of Modelo 309, tax years 2023 onwards.

You enter this Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.re-cuota-18
Record-design number: 909-925
Semantic role: re_cuota_18
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes 2018-2022 2016-2017 2004-2015

Settlement (8) - Equivalence surcharge - Taxable base [19]

Box 926-942 of Modelo 309, tax years 2023 onwards.

You enter this Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.re-base-19
Record-design number: 926-942
Semantic role: re_base_19
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes 2018-2022 2016-2017 2004-2015

Settlement (8) - Equivalence surcharge - Rate % [20]

Box 943-947 of Modelo 309, tax years 2023 onwards.

You enter this Percentage

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.re-tipo-20
Record-design number: 943-947
Semantic role: re_tipo_20
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes 2018-2022 2016-2017 2004-2015

Settlement (8) - Equivalence surcharge - Tax amount [21]

Box 948-964 of Modelo 309, tax years 2023 onwards.

You enter this Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.re-cuota-21
Record-design number: 948-964
Semantic role: re_cuota_21
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes 2018-2022 2016-2017 2004-2015

Settlement (8) - Total tax accrued ([03]+[27]+[06]+[09]+[12]+[15]+[18]+[21]) [22]

Box 965-981 of Modelo 309, tax years 2023 onwards.

Calculated for you from 03, 27, 06, 09, 12, 15, 18 and 21 Amount in euros

Required
Zero or more

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.cuota-devengada-22
Record-design number: 965-981
Semantic role: cuota_devengada_22
Formula: modelo-309-cuota-devengada-total
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes 2018-2022 2016-2017 2004-2015

Settlement (8) - To deduct [23]

Box 982-998 of Modelo 309, tax years 2023 onwards.

You enter this Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.a-deducir-23
Record-design number: 982-998
Semantic role: a_deducir_23
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes 2018-2022 2016-2017 2004-2015

Settlement (8) - Amount payable [22] [23] [24]

Box 999-1015 of Modelo 309, tax years 2023 onwards.

Calculated for you from 22 and 23 Amount in euros

Required
Zero or more

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.resultado-24
Record-design number: 999-1015
Semantic role: resultado_24
Formula: modelo-309-resultado
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes 2018-2022 2016-2017 2004-2015

Settlement (8) - General regime - Taxable base [25]

Box 692-708 of Modelo 309, tax years 2023 onwards.

You enter this Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.rg-base-25
Record-design number: 692-708
Semantic role: rg_base_25
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes

Settlement (8) - General regime - Rate % [26]

Box 709-713 of Modelo 309, tax years 2023 onwards.

You enter this Percentage

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.rg-tipo-26
Record-design number: 709-713
Semantic role: rg_tipo_26
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes

Settlement (8) - General regime - Tax amount [27]

Box 714-730 of Modelo 309, tax years 2023 onwards.

You enter this Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.rg-cuota-27
Record-design number: 714-730
Semantic role: rg_cuota_27
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes

Transferor (3) - Country

Box 198-199 of Modelo 309, tax years 2016-2017.

You enter this Text

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: wire.transmitente-pais-texto
Semantic role: transmitente_pais
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2004
Revisions: 2004-2015

83-102

Identification (1) - Given name

Box 83-102 of Modelo 309, tax years 2023 onwards.

You enter this Name

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.nombre
Semantic role: declarante_nombre_309
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes 2018-2022 2016-2017

Tax status: taxpayer covered by the special agriculture, livestock and fisheries scheme

88 of Modelo 309, tax years 2004-2015.

You enter this Text

Up to 1 characters
One of: X,

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.situacion-tributaria-agricola
Semantic role: situacion_tributaria_agricola
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2004
Revisions: 2004-2015

Tax status: taxpayer covered by the special equivalence-surcharge scheme

89 of Modelo 309, tax years 2004-2015.

You enter this Text

Up to 1 characters
One of: X,

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.situacion-tributaria-recargo-equivalencia
Semantic role: situacion_tributaria_recargo_equivalencia
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2004
Revisions: 2004-2015

Tax status: taxpayer with no entitlement to deduct

90 of Modelo 309, tax years 2004-2015.

You enter this Text

Up to 1 characters
One of: X,

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.situacion-tributaria-sin-derecho-deduccion
Semantic role: situacion_tributaria_sin_derecho_deduccion
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2004
Revisions: 2004-2015

Tax status: legal person not acting as a business or professional

91 of Modelo 309, tax years 2004-2015.

You enter this Text

Up to 1 characters
One of: X,

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.situacion-tributaria-persona-juridica-no-empresario
Semantic role: situacion_tributaria_persona_juridica_no_empresario
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2004
Revisions: 2004-2015

Tax status: individual not acting as a business or professional

92 of Modelo 309, tax years 2004-2015.

You enter this Text

Up to 1 characters
One of: X,

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.situacion-tributaria-persona-fisica-no-empresario
Semantic role: situacion_tributaria_persona_fisica_no_empresario
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2004
Revisions: 2004-2015

Tax status: other cases not covered

93 of Modelo 309, tax years 2004-2015.

You enter this Text

Up to 1 characters
One of: X,

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.situacion-tributaria-otras
Semantic role: situacion_tributaria_otras
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2004
Revisions: 2004-2015

Taxable event: intra-Community acquisition of goods

94 of Modelo 309, tax years 2004-2015.

You enter this Text

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.hecho-imponible-adquisicion-intracomunitaria
Semantic role: hecho_imponible_adquisicion_intracomunitaria
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2004
Revisions: 2004-2015

Taxable event: intra-Community acquisition of new means of transport

95 of Modelo 309, tax years 2004-2015.

You enter this Text

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.hecho-imponible-medios-transporte-nuevos
Semantic role: hecho_imponible_medios_transporte_nuevos
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2004
Revisions: 2004-2015

Taxable event: reverse charge

96 of Modelo 309, tax years 2004-2015.

You enter this Text

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.hecho-imponible-inversion-sujeto-pasivo
Semantic role: hecho_imponible_inversion_sujeto_pasivo
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2004
Revisions: 2004-2015

Taxable event: supply of investment goods of a real-estate nature

97 of Modelo 309, tax years 2004-2015.

You enter this Text

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.hecho-imponible-entrega-inversion-inmobiliaria
Semantic role: hecho_imponible_entrega_inversion_inmobiliaria
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2004
Revisions: 2004-2015

Taxable event: supplies of goods and services in administrative and judicial proceedings

98 of Modelo 309, tax years 2004-2015.

You enter this Text

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.hecho-imponible-procedimiento-administrativo-judicial
Semantic role: hecho_imponible_procedimiento_administrativo_judicial
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2004
Revisions: 2004-2015

Taxable event: other cases not covered

99 of Modelo 309, tax years 2004-2015.

You enter this Text

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.hecho-imponible-otros
Semantic role: hecho_imponible_otros
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2004
Revisions: 2004-2015

109-117

Transferor (3) - NIF

Box 109-117 of Modelo 309, tax years 2023 onwards.

You enter this NIF

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.transmitente-nif
Semantic role: transmitente_nif
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes 2018-2022 2016-2017 2004-2015

118-177

Transferor (3) - Surnames or company name

Box 118-177 of Modelo 309, tax years 2023 onwards.

You enter this Name

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.transmitente-apellidos
Semantic role: transmitente_apellidos
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes 2018-2022 2016-2017

178-197

Transferor (3) - Given name

Box 178-197 of Modelo 309, tax years 2023 onwards.

You enter this Name

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.transmitente-nombre
Semantic role: transmitente_nombre
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes 2018-2022 2016-2017

198-199

Transferor (3) - Country

Box 198-199 of Modelo 309, tax years 2023 onwards.

You enter this Country code

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.transmitente-pais
Semantic role: transmitente_pais
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes 2018-2022 2016-2017

200

Tax situation (5):

200 of Modelo 309, tax years 2023 onwards.

You enter this Text

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.situacion-tributaria
Semantic role: situacion_tributaria
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes 2018-2022 2016-2017

201

Taxable event (6):

201 of Modelo 309, tax years 2023 onwards.

You enter this Text

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.hecho-imponible
Semantic role: hecho_imponible
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes 2018-2022 2016-2017

202-241

Characteristics and technical data (7) - Vehicles - Make

Box 202-241 of Modelo 309, tax years 2023 onwards.

You enter this Text

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.vehiculo-marca
Semantic role: vehiculo_marca
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes 2018-2022 2016-2017 2004-2015

242-281

Characteristics and technical data (7) - Vehicles - Type

Box 242-281 of Modelo 309, tax years 2023 onwards.

You enter this Text

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.vehiculo-tipo
Semantic role: vehiculo_tipo
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes 2018-2022 2016-2017 2004-2015

282-321

Characteristics and technical data (7) - Vehicles - Model (commercial name):

Box 282-321 of Modelo 309, tax years 2023 onwards.

You enter this Text

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.vehiculo-modelo
Semantic role: vehiculo_modelo
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes 2018-2022 2016-2017 2004-2015

322-343

Characteristics and technical data (7) - Vehicles - Identification no. (chassis)

Box 322-343 of Modelo 309, tax years 2023 onwards.

You enter this Text

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.vehiculo-bastidor
Semantic role: vehiculo_bastidor
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes 2018-2022 2016-2017 2004-2015

344-349

Characteristics and technical data (7) - Vehicles - Classification

Box 344-349 of Modelo 309, tax years 2023 onwards.

You enter this Text

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.vehiculo-clasificacion
Semantic role: vehiculo_clasificacion
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes 2018-2022 2016-2017 2004-2015

350-389

Characteristics and technical data (7) - Vessels - Manufacturer

Box 350-389 of Modelo 309, tax years 2023 onwards.

You enter this Text

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.embarcacion-fabricante
Semantic role: embarcacion_fabricante
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes 2018-2022 2016-2017 2004-2015

390-469

Characteristics and technical data (7) - Vessels - Type-Model

Box 390-469 of Modelo 309, tax years 2023 onwards.

You enter this Text

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.embarcacion-tipo
Semantic role: embarcacion_tipo
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes 2018-2022 2016-2017 2004-2015

470-491

Characteristics and technical data (7) - Vessels - Identification (build no.)

Box 470-491 of Modelo 309, tax years 2023 onwards.

You enter this Text

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.embarcacion-identificacion
Semantic role: mtn_embarcacion_identificacion
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes 2018-2022 2016-2017 2004-2015

492-496

Characteristics and technical data (7) - Vessels - Maximum length

Box 492-496 of Modelo 309, tax years 2023 onwards.

You enter this Text

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.embarcacion-eslora
Semantic role: embarcacion_eslora
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes 2018-2022 2016-2017 2004-2015

497-536

Characteristics and technical data (7) - Aircraft - Manufacturer

Box 497-536 of Modelo 309, tax years 2023 onwards.

You enter this Text

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.aeronave-fabricante
Semantic role: aeronave_fabricante
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes 2018-2022 2016-2017 2004-2015

537-616

Characteristics and technical data (7) - Aircraft - Make - Type - Model

Box 537-616 of Modelo 309, tax years 2023 onwards.

You enter this Text

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.aeronave-marca
Semantic role: aeronave_marca
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes 2018-2022 2016-2017 2004-2015

617-638

Characteristics and technical data (7) - Aircraft - Serial no.

Box 617-638 of Modelo 309, tax years 2023 onwards.

You enter this Text

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.aeronave-serie
Semantic role: aeronave_serie
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes 2018-2022 2016-2017 2004-2015

639-642

Characteristics and technical data (7) - Aircraft - Year of manufacture

Box 639-642 of Modelo 309, tax years 2023 onwards.

You enter this Year

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.aeronave-ano
Semantic role: aeronave_ano
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes 2018-2022 2016-2017 2004-2015

643-652

Characteristics and technical data (7) - Aircraft - Maximum take-off weight (kg)

Box 643-652 of Modelo 309, tax years 2023 onwards.

You enter this Text

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.aeronave-peso
Semantic role: aeronave_peso
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes 2018-2022 2016-2017 2004-2015

1016

Supplementary return (9)

1016 of Modelo 309, tax years 2023 onwards.

You enter this Text

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.complementaria
Semantic role: declaracion_complementaria
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes 2018-2022 2016-2017

1017-1029

Receipt number of the previous return (9)

Box 1017-1029 of Modelo 309, tax years 2023 onwards.

You enter this Text

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.justificante-anterior
Semantic role: justificante_anterior
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes 2018-2022 2016-2017 2004-2015

1030-1063

IBAN (10)

Box 1030-1063 of Modelo 309, tax years 2023 onwards.

You enter this IBAN

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.iban
Semantic role: devolucion_iban_309
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes 2018-2022 2016-2017

1064-1078

Transferor (3) - NIF-IVA

Box 1064-1078 of Modelo 309, tax years 2023 onwards.

You enter this VAT-registered NIF

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.transmitente-nif-iva
Semantic role: transmitente_nif_iva
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes 2018-2022

1079-1087

Awardee (4) - NIF

Box 1079-1087 of Modelo 309, tax years 2023 onwards.

You enter this NIF

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.adjudicatario-nif
Semantic role: adjudicatario_nif
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes 2018-2022

1088-1147

Awardee (4) - Surnames or company name

Box 1088-1147 of Modelo 309, tax years 2023 onwards.

You enter this Name

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.adjudicatario-apellidos
Semantic role: adjudicatario_apellidos
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes 2018-2022

1148-1167

Awardee (4) - Given name

Box 1148-1167 of Modelo 309, tax years 2023 onwards.

You enter this Name

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: decl.adjudicatario-nombre
Semantic role: adjudicatario_nombre
Registry section: declarante.liquidacion
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes 2018-2022

Declarante¶

ejercicio

Filing year to which the return relates

Reference only Year

Required

Legal basis

Real Decreto 1624/1992 art. 71
Orden HAC/3625/2003 art. 1

Registry identifiers

Casilla id: decl.ejercicio
Semantic role: filing_year
Registry section: declarante
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes 2018-2022 2016-2017 2004-2015

tipo-trigger

Trigger type (new means of transport / agricultural regime / equivalence surcharge / enforced execution)

Reference only Text

Required

Legal basis

Real Decreto 1624/1992 art. 71
Orden HAC/3625/2003 art. 1

Registry identifiers

Casilla id: decl.tipo-trigger
Semantic role: motivo_declaracion_no_periodica
Registry section: declarante
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes 2018-2022 2016-2017

IVA › No periodica › Inversion sujeto pasivo¶

iva.autorepercutido.intracomunitaria

Self-charged VAT on intra-Community acquisitions (new means of transport, etc.)

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

Ley 37/1992 art. 84
Real Decreto 1624/1992 art. 71
Orden HAC/3625/2003 art. 1

Registry identifiers

Casilla id: iva.autorepercutido.intracomunitaria
Semantic role: iva_cuota_autorepercutida_intracomunitaria
Binding: modelo-309-iva-autorepercutido-intracomunitaria-cuota
Registry section: iva.no_periodica.inversion_sujeto_pasivo
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes 2018-2022 2016-2017

IVA › No periodica › Totales¶

iva.cuota-no-periodica-total

Total non-periodic VAT (self-charged + surcharge input tax)

Calculated for you from iva.autorepercutido.intracomunitaria and iva.soportado.recargo-equivalencia Amount in euros

Not on the official form

Legal basis

Ley 37/1992 art. 84, art. 92
Real Decreto 1624/1992 art. 71
Orden HAC/3625/2003 art. 1

Registry identifiers

Casilla id: iva.cuota-no-periodica-total
Semantic role: iva_cuota_no_periodica_total
Formula: modelo-309-iva-cuota-no-periodica-total
Registry section: iva.no_periodica.totales
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes 2018-2022 2016-2017

IVA › No periodica › Soportado¶

iva.soportado.recargo-equivalencia

Input VAT borne by retailers under the equivalence surcharge (traveller refund)

Filled automatically from your IVA ledger entries Amount in euros

Legal basis

Ley 37/1992 art. 92
Real Decreto 1624/1992 art. 71
Orden HAC/3625/2003 art. 1

Registry identifiers

Casilla id: iva.soportado.recargo-equivalencia
Semantic role: iva_cuota_soportada_recargo_equivalencia
Binding: modelo-309-iva-soportado-recargo-equivalencia-cuota
Registry section: iva.no_periodica.soportado
Sources: aeat-dr-309-2023
Revisions: 2023-y-siguientes 2018-2022 2016-2017

Presentacion › Identificacion¶

Identification label letters

Box 15-18 of Modelo 309, tax years 2004-2015.

You enter this Text

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: wire.letras-etiqueta
Semantic role: letras_etiqueta_persona_fisica
Registry section: presentacion.identificacion
Sources: aeat-dr-309-2004
Revisions: 2004-2015

Presentacion¶

Observations

Box 951-1300 of Modelo 309, tax years 2004-2015.

You enter this Text

Legal basis

Ley 37/1992 art. 161
Orden HAC/3625/2003 art. 1, art. 3

Registry identifiers

Casilla id: wire.observaciones
Semantic role: observaciones_presentacion
Registry section: presentacion
Sources: aeat-dr-309-2004
Revisions: 2004-2015