{"id":7634,"date":"2024-12-18T14:49:20","date_gmt":"2024-12-18T13:49:20","guid":{"rendered":"https:\/\/finanedi.es\/blog\/?p=7634"},"modified":"2024-12-18T14:49:20","modified_gmt":"2024-12-18T13:49:20","slug":"modelo-309-iva-declaracion-liquidacion-no-periodica","status":"publish","type":"post","link":"https:\/\/finanedi.es\/blog\/modelo-309-iva-declaracion-liquidacion-no-periodica\/","title":{"rendered":"Modelo 309: IVA. Declaraci\u00f3n &#8211; Liquidaci\u00f3n no peri\u00f3dica"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"7634\" class=\"elementor elementor-7634\">\n\t\t\t\t<div class=\"elementor-element elementor-element-41c62da e-flex e-con-boxed e-con e-parent\" data-id=\"41c62da\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3a43315 elementor-widget elementor-widget-text-editor\" data-id=\"3a43315\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>El <strong>Modelo 309<\/strong> es una herramienta crucial para aut\u00f3nomos y empresas que realizan operaciones espec\u00edficas sujetas al Impuesto sobre el Valor A\u00f1adido (IVA).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f9c23a4 e-flex e-con-boxed e-con e-parent\" data-id=\"f9c23a4\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3dd9db8 elementor-widget elementor-widget-heading\" data-id=\"3dd9db8\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00bfQu\u00e9 es el Modelo 309?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6812115 e-flex e-con-boxed e-con e-parent\" data-id=\"6812115\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9f99e97 elementor-widget elementor-widget-text-editor\" data-id=\"9f99e97\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>El <strong>Modelo 309<\/strong> es una <strong>declaraci\u00f3n no peri\u00f3dica del IVA<\/strong> que se utiliza en Espa\u00f1a. A diferencia de otros modelos de IVA, <a href=\"https:\/\/finanedi.es\/blog\/modelo-303-del-iva-que-es-pymes-autonomos\/\" target=\"_blank\" rel=\"noopener\">como el 303<\/a>, que se presentan trimestralmente, el Modelo 309 se presenta \u00fanicamente <strong>cuando se realizan ciertas operaciones espec\u00edficas<\/strong> que no est\u00e1n sujetas a la autoliquidaci\u00f3n regular del IVA.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8528401 e-flex e-con-boxed e-con e-parent\" data-id=\"8528401\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9ae4912 elementor-widget elementor-widget-heading\" data-id=\"9ae4912\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Operaciones que requieren el Modelo 309<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-80eee45 e-flex e-con-boxed e-con e-parent\" data-id=\"80eee45\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-395ed2b elementor-widget elementor-widget-text-editor\" data-id=\"395ed2b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Algunas de las operaciones m\u00e1s comunes que requieren la presentaci\u00f3n del modelo incluyen:<\/p><ol><li><strong>Adquisiciones intracomunitarias de bienes<\/strong>: Cuando un aut\u00f3nomo o empresa adquiere bienes de otro pa\u00eds de la Uni\u00f3n Europea.<\/li><li><strong>Adquisiciones intracomunitarias de medios de transporte nuevos<\/strong>: Aplicable tanto a empresas como a particulares.<\/li><li><strong>Operaciones de inversi\u00f3n del sujeto pasivo<\/strong>: Cuando el sujeto pasivo del IVA es el comprador en lugar del vendedor.<\/li><li><strong>Ventas a distancia<\/strong>: En ciertos casos, las ventas a consumidores finales en otros pa\u00edses de la UE.<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7e31313 e-flex e-con-boxed e-con e-parent\" data-id=\"7e31313\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-31e7a5d elementor-widget elementor-widget-heading\" data-id=\"31e7a5d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Ejemplo pr\u00e1ctico<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-64bc665 elementor-widget elementor-widget-text-editor\" data-id=\"64bc665\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Supongamos que una empresa espa\u00f1ola adquiere bienes por valor de 10.000 euros de un proveedor alem\u00e1n. La base imponible ser\u00eda de 10.000 euros, y aplicando el tipo de IVA correspondiente (21% en este caso), la cuota tributaria ser\u00eda de 2.100 euros. Estos datos se reflejar\u00edan de la siguiente manera:<\/p><ul><li>Base Imponible: 10.000 euros.<\/li><li>Cuota Tributaria: 2.100 euros.<\/li><li>Resultado: 2.100 euros a ingresar.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1d895cc e-flex e-con-boxed e-con e-parent\" data-id=\"1d895cc\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2fdbc28 elementor-widget elementor-widget-spacer\" data-id=\"2fdbc28\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1a78958 e-flex e-con-boxed e-con e-parent\" data-id=\"1a78958\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7995b38 elementor-widget elementor-widget-heading\" data-id=\"7995b38\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u00bfQui\u00e9nes est\u00e1n obligados a presentar el Modelo 309?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-500b4a1 e-flex e-con-boxed e-con e-parent\" data-id=\"500b4a1\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e7986cd elementor-widget elementor-widget-text-editor\" data-id=\"e7986cd\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>El <strong>Modelo 309<\/strong> debe ser presentado por aquellos contribuyentes que realizan operaciones espec\u00edficas no sujetas a autoliquidaci\u00f3n peri\u00f3dica del IVA. Esto incluye tanto a aut\u00f3nomos como a empresas que:<\/p><ul><li>Realizan <strong>adquisiciones intracomunitarias<\/strong> de bienes.<\/li><li><strong>Compran medios de transporte<\/strong> nuevos en otros pa\u00edses de la <strong>UE<\/strong>.<\/li><li>Participan en <strong>operaciones<\/strong> donde el <strong>comprador es el sujeto pasivo<\/strong> del IVA.<\/li><li>Realizan<strong> ventas a distancia<\/strong> que superan el umbral establecido para la autoliquidaci\u00f3n en el pa\u00eds del comprador.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0ab5b97 e-flex e-con-boxed e-con e-parent\" data-id=\"0ab5b97\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4663f4b elementor-widget elementor-widget-heading\" data-id=\"4663f4b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Plazos y formas de presentaci\u00f3n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9e44ffe e-flex e-con-boxed e-con e-parent\" data-id=\"9e44ffe\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-019911a elementor-widget elementor-widget-text-editor\" data-id=\"019911a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>El <strong>Modelo 309<\/strong> debe presentarse dentro de los <strong>20 d\u00edas naturales siguientes al fin del periodo<\/strong> en el que se han realizado las operaciones. Es importante estar atento a estos plazos para evitar sanciones y recargos.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-aff0d5c e-flex e-con-boxed e-con e-parent\" data-id=\"aff0d5c\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8bc2181 elementor-widget elementor-widget-heading\" data-id=\"8bc2181\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Formas de presentaci\u00f3n<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5f2cc10 e-flex e-con-boxed e-con e-parent\" data-id=\"5f2cc10\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5078003 elementor-widget elementor-widget-text-editor\" data-id=\"5078003\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>El <strong>Modelo 309<\/strong> puede presentarse de manera <strong>telem\u00e1tica<\/strong> a trav\u00e9s de la Sede Electr\u00f3nica de la Agencia Tributaria, utilizando un certificado digital o Cl@ve PIN. Tambi\u00e9n es posible presentarlo en papel, aunque la presentaci\u00f3n electr\u00f3nica es la forma m\u00e1s recomendada y \u00e1gil.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1762c86 e-flex e-con-boxed e-con e-parent\" data-id=\"1762c86\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a24ee0a elementor-widget elementor-widget-spacer\" data-id=\"a24ee0a\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-09ee19e e-flex e-con-boxed e-con e-parent\" data-id=\"09ee19e\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ee9b6c4 elementor-widget elementor-widget-heading\" data-id=\"ee9b6c4\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">C\u00f3mo rellenar el Modelo 309<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-16c5cba elementor-widget elementor-widget-heading\" data-id=\"16c5cba\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Paso a paso para cumplimentar el modelo<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8ca2cdd elementor-widget elementor-widget-text-editor\" data-id=\"8ca2cdd\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol><li><strong>Datos identificativos<\/strong>: Incluye el nombre, NIF y direcci\u00f3n del declarante.<\/li><li><strong>Periodo de liquidaci\u00f3n<\/strong>: Especifica el trimestre y el a\u00f1o al que corresponde la declaraci\u00f3n.<\/li><li><strong>Detalle de las operaciones<\/strong>:<ul><li><strong>Base imponible<\/strong>: La base imponible de las operaciones realizadas.<\/li><li><strong>Cuota tributaria<\/strong>: El importe del IVA a ingresar.<\/li><\/ul><\/li><li><strong>Resultado de la declaraci\u00f3n<\/strong>: Indica si el resultado es a ingresar o a devolver.<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ece1b86 e-flex e-con-boxed e-con e-parent\" data-id=\"ece1b86\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f487e60 elementor-widget elementor-widget-spacer\" data-id=\"f487e60\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-37fef84 e-flex e-con-boxed e-con e-parent\" data-id=\"37fef84\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d2cbae4 elementor-widget elementor-widget-heading\" data-id=\"d2cbae4\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Consejos para una presentaci\u00f3n exitosa <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5766e18 e-flex e-con-boxed e-con e-parent\" data-id=\"5766e18\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fae0f32 elementor-widget elementor-widget-text-editor\" data-id=\"fae0f32\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong>Revisar los datos<\/strong>: Verificar que todos los datos sean correctos antes de presentar el modelo.<\/li><li><strong>Guardar justificantes<\/strong>: Conservar todos los documentos y justificantes relacionados con las operaciones declaradas.<\/li><li><strong>Consultar con un asesor fiscal<\/strong>: En caso de dudas, es recomendable consultar con un asesor fiscal para asegurar una correcta presentaci\u00f3n.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9ebda63 e-flex e-con-boxed e-con e-parent\" data-id=\"9ebda63\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-de6cc29 elementor-widget elementor-widget-spacer\" data-id=\"de6cc29\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-44d3d61 e-flex e-con-boxed e-con e-parent\" data-id=\"44d3d61\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-7c4e015f e-con-full e-flex e-con e-child\" data-id=\"7c4e015f\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-7493e805 e-flex e-con-boxed e-con e-child\" data-id=\"7493e805\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6dbf757b elementor-widget elementor-widget-heading\" data-id=\"6dbf757b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Herramientas para impulsar<br>tu negocio<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5901d60d elementor-widget elementor-widget-text-editor\" data-id=\"5901d60d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>FinanEDI es la soluci\u00f3n en la nube gratuita que permite automatizar y optimizar los procesos financieros, contables y administrativos de tu negocio.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7b8fcb08 elementor-widget elementor-widget-button\" data-id=\"7b8fcb08\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"https:\/\/finanedi.es\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Crear cuenta gratis<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-439722fb e-con-full e-flex e-con e-child\" data-id=\"439722fb\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-20325a89 elementor-widget elementor-widget-image\" data-id=\"20325a89\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"300\" height=\"233\" src=\"https:\/\/finanedi.es\/blog\/contenido\/uploads\/2024\/09\/Dashborad_00115-300x233.png\" class=\"attachment-medium size-medium wp-image-5370\" alt=\"Herramientas para impulsar tu negocio - FinanEDI\" srcset=\"https:\/\/finanedi.es\/blog\/contenido\/uploads\/2024\/09\/Dashborad_00115-300x233.png 300w, https:\/\/finanedi.es\/blog\/contenido\/uploads\/2024\/09\/Dashborad_00115-768x597.png 768w, https:\/\/finanedi.es\/blog\/contenido\/uploads\/2024\/09\/Dashborad_00115.png 900w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-436a22a e-flex e-con-boxed e-con e-parent\" data-id=\"436a22a\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c979fd3 elementor-widget elementor-widget-spacer\" data-id=\"c979fd3\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a960bc9 e-flex e-con-boxed e-con e-parent\" data-id=\"a960bc9\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4cd799e elementor-widget elementor-widget-text-editor\" data-id=\"4cd799e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>El Modelo 309 es una herramienta esencial para ciertos contribuyentes que realizan operaciones espec\u00edficas sujetas al IVA. Comprender su funcionamiento y c\u00f3mo cumplimentarlo correctamente puede ahorrar tiempo y evitar problemas con la Agencia Tributaria.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b38342d elementor-widget elementor-widget-heading\" data-id=\"b38342d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Preguntas frecuentes<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d6ba980 e-flex e-con-boxed e-con e-parent\" data-id=\"d6ba980\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-305dd1a elementor-widget elementor-widget-heading\" data-id=\"305dd1a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\"> \u00bfQu\u00e9 sucede si no presento el Modelo 309 a tiempo?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4aada9e elementor-widget elementor-widget-text-editor\" data-id=\"4aada9e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>No presentar el Modelo 309 dentro del plazo establecido puede conllevar sanciones y recargos por parte de la Agencia Tributaria. Es crucial cumplir con los plazos para evitar estos inconvenientes.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-50a9bb2 e-flex e-con-boxed e-con e-parent\" data-id=\"50a9bb2\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2b8a4f2 elementor-widget elementor-widget-heading\" data-id=\"2b8a4f2\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\u00bfPuedo presentar el Modelo 309 de forma electr\u00f3nica?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c48499 elementor-widget elementor-widget-text-editor\" data-id=\"3c48499\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>S\u00ed, puede presentarse de manera telem\u00e1tica a trav\u00e9s de la Sede Electr\u00f3nica de la Agencia Tributaria, utilizando un certificado digital o Cl@ve PIN. Esta es la forma m\u00e1s recomendada y \u00e1gil de presentaci\u00f3n.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-05c08c4 e-flex e-con-boxed e-con e-parent\" data-id=\"05c08c4\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-78c9289 elementor-widget elementor-widget-heading\" data-id=\"78c9289\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\u00bfQu\u00e9 documentos necesito para presentar el Modelo 309?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dea844d elementor-widget elementor-widget-text-editor\" data-id=\"dea844d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Necesitas tener a mano los justificantes de las operaciones realizadas, como facturas de adquisiciones intracomunitarias o documentaci\u00f3n de ventas a distancia. Estos documentos respaldan la informaci\u00f3n declarada.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-93343fa e-flex e-con-boxed e-con e-parent\" data-id=\"93343fa\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9996cdd elementor-widget elementor-widget-heading\" data-id=\"9996cdd\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\u00bfDebo presentar el Modelo 309 si ya presento el Modelo 303?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a9b903d elementor-widget elementor-widget-text-editor\" data-id=\"a9b903d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>El Modelo 309 se presenta solo en casos espec\u00edficos que no est\u00e1n cubiertos por la autoliquidaci\u00f3n regular del IVA a trav\u00e9s del Modelo 303. Si realizas alguna de las operaciones espec\u00edficas que requieren el Modelo 309, debes presentarlo adem\u00e1s del Modelo 303.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-652ac975 e-flex e-con-boxed e-con e-parent\" data-id=\"652ac975\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-6c381859 e-con-full e-flex e-con e-child\" data-id=\"6c381859\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6f7845c9 elementor-widget elementor-widget-spacer\" data-id=\"6f7845c9\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5df5cc58 e-con-full e-flex e-con e-child\" data-id=\"5df5cc58\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-549eb959 elementor-widget elementor-widget-heading\" data-id=\"549eb959\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">No te pierdas...<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4ffb38a3 e-con-full e-flex e-con e-child\" data-id=\"4ffb38a3\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-18841a18 elementor-widget elementor-widget-katen-post-five\" data-id=\"18841a18\" data-element_type=\"widget\" data-widget_type=\"katen-post-five.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"padding-30 rounded bordered\">\n\n\t\t\t<div class=\"row infinite-wrapper\">\n\n\t\t\t\n\t\t\t\t<div class=\"col-md-12 col-sm-6 post-list-item post-item\">\n\t\t\t\t\t<!-- post -->\n\t\t\t\t\t<div class=\"post post-list clearfix\">\n\n\t\t\t\t\t\t<div class=\"thumb rounded\"><div class=\"inner\"><a href=\"https:\/\/finanedi.es\/blog\/modelo-111-que-es-el-modelo-111\/\"><img decoding=\"async\" width=\"330\" height=\"250\" src=\"https:\/\/finanedi.es\/blog\/contenido\/uploads\/2024\/10\/Modelo-111-330x250.jpg\" class=\"attachment-katen-thumb-list size-katen-thumb-list wp-post-image\" alt=\"Modelo 111 - IRPF - Modelo tributario\" \/><\/a><\/div><\/div>  \n\n\t\t\t\t\t\t<div class=\"details clearfix\">\n\t\t\t\t\t\t\t<ul class=\"meta list-inline mb-3\">\n\t\t\t\t\t\t\t\t<li class=\"list-inline-item\"><a href=\"https:\/\/finanedi.es\/blog\/category\/modelos-tributarios\/\">Modelos tributarios<\/a><\/li>\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t<h5 class=\"post-title\"><a href=\"https:\/\/finanedi.es\/blog\/modelo-111-que-es-el-modelo-111\/\">Modelo 111: Retenciones e ingresos a cuenta<\/a><\/h5>\n\t\t\t\t\t\t\t<p class=\"excerpt mb-0\">\n\t\t\t\t\t\t\t\tEl Modelo 111 es un documento crucial para aut\u00f3nomos y pymes en Espa\u00f1a. Su correcta&hellip;\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<div class=\"post-bottom clearfix d-flex align-items-center\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\n\t\t\t\n\t\t\t\t<div class=\"col-md-12 col-sm-6 post-list-item post-item\">\n\t\t\t\t\t<!-- post -->\n\t\t\t\t\t<div class=\"post post-list clearfix\">\n\n\t\t\t\t\t\t<div class=\"thumb rounded\"><div class=\"inner\"><a href=\"https:\/\/finanedi.es\/blog\/modelo-840-impuesto-sobre-actividades-economicas-iae\/\"><img decoding=\"async\" width=\"330\" height=\"250\" src=\"https:\/\/finanedi.es\/blog\/contenido\/uploads\/2025\/03\/Modelo-840-330x250.jpg\" class=\"attachment-katen-thumb-list size-katen-thumb-list wp-post-image\" alt=\"Modelo 840 - Impuesto sobre Actividades Econ\u00f3micas (IAE)\" \/><\/a><\/div><\/div>  \n\n\t\t\t\t\t\t<div class=\"details clearfix\">\n\t\t\t\t\t\t\t<ul class=\"meta list-inline mb-3\">\n\t\t\t\t\t\t\t\t<li class=\"list-inline-item\"><a href=\"https:\/\/finanedi.es\/blog\/category\/contabilidad\/\">Contabilidad<\/a><\/li>\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t<h5 class=\"post-title\"><a href=\"https:\/\/finanedi.es\/blog\/modelo-840-impuesto-sobre-actividades-economicas-iae\/\">Modelo 840 &#8211; Impuesto sobre Actividades Econ\u00f3micas (IAE)<\/a><\/h5>\n\t\t\t\t\t\t\t<p class=\"excerpt mb-0\">\n\t\t\t\t\t\t\t\tEl Modelo 840 es un documento clave para empresas y aut\u00f3nomos en Espa\u00f1a, ya que&hellip;\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<div class=\"post-bottom clearfix d-flex align-items-center\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\n\t\t\t\n\t\t\t\t<div class=\"col-md-12 col-sm-6 post-list-item post-item\">\n\t\t\t\t\t<!-- post -->\n\t\t\t\t\t<div class=\"post post-list clearfix\">\n\n\t\t\t\t\t\t<div class=\"thumb rounded\"><div class=\"inner\"><a href=\"https:\/\/finanedi.es\/blog\/modelo-130-pagos-fraccionados-del-irpf\/\"><img loading=\"lazy\" decoding=\"async\" width=\"330\" height=\"250\" src=\"https:\/\/finanedi.es\/blog\/contenido\/uploads\/2024\/10\/Modelo-130-330x250.jpg\" class=\"attachment-katen-thumb-list size-katen-thumb-list wp-post-image\" alt=\"Modelo 130: Pagos fraccionados del IRPF\" \/><\/a><\/div><\/div>  \n\n\t\t\t\t\t\t<div class=\"details clearfix\">\n\t\t\t\t\t\t\t<ul class=\"meta list-inline mb-3\">\n\t\t\t\t\t\t\t\t<li class=\"list-inline-item\"><a href=\"https:\/\/finanedi.es\/blog\/category\/modelos-tributarios\/\">Modelos tributarios<\/a><\/li>\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t<h5 class=\"post-title\"><a href=\"https:\/\/finanedi.es\/blog\/modelo-130-pagos-fraccionados-del-irpf\/\">Modelo 130: Pagos fraccionados del IRPF<\/a><\/h5>\n\t\t\t\t\t\t\t<p class=\"excerpt mb-0\">\n\t\t\t\t\t\t\t\t\u00a0los modelos de Hacienda son herramientas esenciales para mantener la legalidad y la organizaci\u00f3n fiscal&hellip;\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<div class=\"post-bottom clearfix d-flex align-items-center\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\n\t\t\t\n\t\t\t\t<div class=\"col-md-12 col-sm-6 post-list-item post-item\">\n\t\t\t\t\t<!-- post -->\n\t\t\t\t\t<div class=\"post post-list clearfix\">\n\n\t\t\t\t\t\t<div class=\"thumb rounded\"><div class=\"inner\"><a href=\"https:\/\/finanedi.es\/blog\/modelo-369-declaraciones-de-iva-del-regimen-one-stop-shop-oss\/\"><img loading=\"lazy\" decoding=\"async\" width=\"330\" height=\"250\" src=\"https:\/\/finanedi.es\/blog\/contenido\/uploads\/2024\/12\/Modelo-369-330x250.jpg\" class=\"attachment-katen-thumb-list size-katen-thumb-list wp-post-image\" alt=\"Modelo 369. Declaraciones de IVA del r\u00e9gimen One Stop Shop (OSS)\" \/><\/a><\/div><\/div>  \n\n\t\t\t\t\t\t<div class=\"details clearfix\">\n\t\t\t\t\t\t\t<ul class=\"meta list-inline mb-3\">\n\t\t\t\t\t\t\t\t<li class=\"list-inline-item\"><a href=\"https:\/\/finanedi.es\/blog\/category\/contabilidad\/\">Contabilidad<\/a><\/li>\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t<h5 class=\"post-title\"><a href=\"https:\/\/finanedi.es\/blog\/modelo-369-declaraciones-de-iva-del-regimen-one-stop-shop-oss\/\">Modelo 369. Declaraciones de IVA del r\u00e9gimen One Stop Shop (OSS)<\/a><\/h5>\n\t\t\t\t\t\t\t<p class=\"excerpt mb-0\">\n\t\t\t\t\t\t\t\tEl Modelo 369 es una herramienta esencial para las empresas que proporcionan servicios electr\u00f3nicos, telecomunicaciones&hellip;\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<div class=\"post-bottom clearfix d-flex align-items-center\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\n\t\t\t\n\t\t\t<\/div>\n\n\t\t<\/div>\n\t\t\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>El Modelo 309 es una declaraci\u00f3n no peri\u00f3dica del IVA que se utiliza en Espa\u00f1a. A diferencia de otros modelos de IVA, como el 303, que se presentan trimestralmente, el Modelo 309 se presenta \u00fanicamente cuando se realizan ciertas operaciones espec\u00edficas que no est\u00e1n sujetas a la autoliquidaci\u00f3n regular del IVA.<\/p>\n","protected":false},"author":3,"featured_media":7641,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[6],"tags":[38],"class_list":["post-7634","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-contabilidad","tag-modelo"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Modelo 309: IVA. 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