Filing form 309 with a preliminary tax return (paper)

  • In order to present the form 309 on paper, the AEAT provides a form to be filled in online and obtain the PDF with the tax return previously validated by the AEAT server

    You can access it from the option “File and view tax returns", within "Featured procedures" of the E-Office or from the section “All procedures", "Taxes and fees", "VAT", "Form 309.VAT.Tax Return - Non-periodicsettlement ".Access "Form 309 for filing (preliminary tax return) fiscal year 2018 and subsequent", located under "If you wish to print the form for filing on paper".

    Submission form

    Complete the identification data and check the boxes that apply in your case.


    In the menu at the end of the form you have several utilities:

    • "Validate declaration" to check that the declaration has been completed correctly.

    • "Export" to save the declaration in BOE</g>format , provided that it has been correctly validated.The name of the file will be by default the NIF of the taxpayer and the extension 309.

    • "Import" to retrieve a declaration file in BOE format previously generated with this form or with an external program.

    Buttonhole with options

    To generate a 309 file with an external program, you must follow the logical design of the form published on the AEATwebsite, in the section "Help" (located in the upper right-hand corner of the home page), "Registration designs", "Forms 300 to 399".

    If the type of declaration selected is "To be paid", the section "Payment method details" will be enabled where you can optionally include the bank account you wish to be debited from.

    Fill in the economic data and indicate the deposit and the bank account

    Before generating the preliminary tax return check for warnings or errors from the "Validate declaration" button.The "Errors" tab will appear at the bottom with the warnings or errors detected.Remember that the notices give relevant information to be taken into account but do not hinder the filing of the tax return.If the tax return contains errors, these must be corrected.

    There are errors to be solved

    Once correctly and without errors you will have to press the button "Generate preliminary tax return" located in the lower button panel and the PDF</g> document will be generated with the content of the declaration.

    Click generate preliminary tax return

    A PDF is generated with two copies, one for the taxpayer and one for the Collaborating Entity that must be signed and delivered to the Collaborating Entity if it is to be entered.Remember that you must write the NIF on the Payment or Return Document and sign it before submission.

    309 paper preliminary tax return
  • Form 309.Non-periodic tax return-settlement
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