Electronically filing Form 309

  • To electronically file Form 309 for the 2018 financial year onwards, the AEAT provides a form that is filled in online and sent directly.You can access the form from the e-Office, "All procedures", "Taxes and fees", "VAT", "Form 309.VAT Tax return - Non-periodic settlement".

    Click on "Filing - Financial year 2018 and onwards".

    Electronic filing

    Identify yourself with an electronic certificate, </g>DNI, or the  Cl@ve PIN identification system.You can file the tax return with  Cl@ve PIN as long as the taxpayer is a natural person.

    Identification with certificate/DNIe or Cl@ve PIN

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

    Filling in details

    From the button panel you have access to the functions to validate the tax return, delete data, recover previously saved tax returns, export and import tax returns and submit the tax return.

    Options button panel

    In order to electronically submit by generating the file from an external program, it needs to conform to the registry design corresponding to the form.You can consult the registry design on our website in the section "Help" (located in the upper right-hand corner of the home page), "Registry designs", "Forms 300 to 399".

    Before submitting the tax return check for warnings or errors from the "Validate tax return" 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.

    Validate tax return

    Errors and warnings

    It is possible to export the tax return with the format of the published logical design and extension .309 from the corresponding icon, as long as it does not contain errors.

    Export return

    If you want to continue at another time, use the file generated with an external program or formalise the filing on another computer, when accessing the form click "Import" and choose the generated .309 file.

    Import the return

    Fill in the rest of the data and choose a type of settlement.

    Fill in the rest of the data

    Choose the type of settlement

    If the return gives rise to tax payable, first obtain the NRC and then file the self-settlement.NRCs are Complete Reference Numbers, 22-character codes provided by the banks that serve as receipt of payment.From the form itself you can connect to the payment gateway to automatically generate an NRC with the data contained in the tax return.From the link “Complete payment (get NRC)" you will be brought onto the payment gateway to generate the payment with the data that has been entered in the form.

    Once the NRC has been entered in the "NRC</g>Reference Number" field, and the tax return has been validated without errors, click on "Sign and Send";finally, a window appears with the information of the codified tax return and the data of the presenter and the taxpayer.Check the "OK" box and click "Sign and Submit" to complete the tax return.

    Sign and send

    If everything is correct, you will receive the reply page with the message “Your Income tax return was filed successfully", with an embedded PDF, the first page of which contains information on the filing process (registry entry number, Secure Verification Code, receipt number, date and time of filing and details of the taxpayer). The following pages contain a complete copy of the tax return.

    In the cases with acknowledgement of debt, on the reply sheet of successful returns, a link will be displayed to which to submit the deferral or compensation request.Click "Process debt".Subsequently, the settlement details will appear with the debtor details and the settlement code.Choose between one of the choices available:defer, clear or pay.

    309 electronic filing
  • Form 309.Non-periodic tax return-settlement
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