Doctrine by topic · DGT Observatory

Form 309: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 12 rulings · 2017–2026

Current position

Form 309 is used for the non-periodic declaration and settlement of operations subject to IVA (Value Added Tax) by taxpayers under the equivalence surcharge regime, including intra-Community acquisitions of goods. It is also the form used to repay unduly received compensations to the Tax Administration. In cases of awards in forced execution, successful bidders with the status of entrepreneur may use it to pay the tax on behalf of the taxable person.

The DGT's position remains stable regarding the use of Form 309 for taxpayers under the equivalence surcharge and for the repayment of undue compensations. Rulings have progressively specified particular scenarios, such as the reverse charge mechanism, the deductibility of IVA for IRPF (Personal Income Tax) purposes for these taxpayers, and the authority of successful bidders in forced executions.

Turning points

  1. V5136-26

    Introduces the authority of successful bidders in forced executions to file Form 309 and pay the tax on behalf of the taxable person.

Analysis based on 12 of 12 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

12
V5220-26 21 Jul 2026

IVA must be repaid if a reduced-rate vehicle is sold before four years

SG de Impuestos sobre el Consumo
tipo impositivo reducidotransmisión inter vivosregularizaciónpersonas con movilidad reducidamodelo 309 LIVA — Ley 37/1992 del IVA art. 90.1LIVA — Ley 37/1992 del IVA art. 91.dos.1.4º
Affects CompanyExpat · Non-residentIndividual

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