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Modelo 309: non-periodic VAT self-assessment

Modelo 309: non-periodic VAT self-assessment is filed with Agencia Tributaria — modelo 309. With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. Estimated total cost: from €19.

We submit your modelo 309 (non-periodic VAT self-assessment) to the AEAT (Spanish Tax Agency). It is the one-off VAT for taxpayers who do NOT file the quarterly 303: REAGYP for intra-EU acquisitions, equivalence surcharge with intra-EU acquisition or reverse charge, private individuals selling new means of transport to the EU, VAT-exempt persons with intra-EU acquisition or reverse charge, annual adjustment of capital goods on ceasing activity, insolvency/enforcement award. We validate the grounds + the frequency + the reconciliation of the amounts at the 21/10/4 % rates.

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Estimated total cost
from €19
Managora's fee
€22.99 (21% VAT incl.)
Tasa (official government fee)
No tasa payable
Processing time
20 calendar days of the month following the period (monthly or quarterly). Annual adjustment of capital goods: 1-30 January of the following year.
Where it is filed
Agencia Tributaria — modelo 309 ↗
What you receive
Application

Cost breakdown: Our fee 19 €, no tasa (official fee). In addition, you will have to pay the amount of VAT resulting from your non-periodic self-assessment..

Modelo 309: non-periodic VAT self-assessment: how is it filed?

  1. 1Answer the chat questions (~10 minutes).
  2. 2We validate the grounds, the frequency and the consistency of the amounts at the 21/10/4 % rates.
  3. 3Payment of 19 €.
  4. 4Sign the mandate from your mobile.
  5. 5We file the modelo 309 telematically with the AEAT.
  6. 6You receive the processed copy with the CSV (secure verification code) and NRC (payment reference number) for the payment.

Which documents do you need?

  • •Invoices or acquisition/supply documents for the declarable transactions.
  • •DUA (single administrative document) if the transaction involves an import.
  • •If REAGYP: documentation proving registration in the scheme.
  • •If equivalence surcharge: certification of the retail activity.
  • •If intra-EU supply of a new means of transport: invoice, technical data sheet and proof of transport (CMR, carrier's certificate).

Legal basis and things to bear in mind

  • Deadline: 20 calendar days of the month following the period (Q1 April 1-20, Q2 July 1-20, Q3 October 1-20, Q4 January 1-30 of the following year). Capital goods adjustment: 1-30 January of the year following the cessation.
  • If you file the quarterly 303, the 309 is NOT used (except for a private individual's supply of a new means of transport, or the adjustment of capital goods on ceasing activity).
  • VAT rates: 21 % standard, 10 % reduced, 4 % super-reduced (art. 90-91 LIVA).
  • Surcharge under art. 27 LGT (1-15 %) for late filing without a request. Penalty under art. 191 LGT (50-150 %) if there is a prior request.
  • Compatible with monthly VAT refund where applicable.

Modelo 309: non-periodic VAT self-assessment: frequently asked questions

Modelo 309: non-periodic VAT self-assessment: how much does it cost?

The estimated total cost (our fee + official tasas and taxes) is from €19: Our fee 19 €, no tasa (official fee). In addition, you will have to pay the amount of VAT resulting from your non-periodic self-assessment.. Managora's fee is €22.99, 21% VAT included (€19.00 net + €3.99 VAT). This procedure carries no official tasa.

Modelo 309: non-periodic VAT self-assessment: how long does it take?

20 calendar days of the month following the period (monthly or quarterly). Annual adjustment of capital goods: 1-30 January of the following year.

Modelo 309: non-periodic VAT self-assessment: which documents do I need?

You need to have to hand: Invoices or acquisition/supply documents for the declarable transactions., DUA (single administrative document) if the transaction involves an import., If REAGYP: documentation proving registration in the scheme., If equivalence surcharge: certification of the retail activity., If intra-EU supply of a new means of transport: invoice, technical data sheet and proof of transport (CMR, carrier's certificate).. You do not upload them here: we collect the details through the guided chat.

Who files the procedure?

Managora files it in your name with Agencia Tributaria — modelo 309. You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.

Can it be done online?

Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.

Related procedures

Based on the legislation in force and on the official site of the competent authority: Agencia Tributaria — modelo 309 ↗.

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