Refund to taxpayers under the simplified system who transport passengers or goods by road

Taxable persons who carry out the activity of transporting passengers or goods by road, pay taxes under the simplified tax regime and meet the requirements established in letters b) and c) of article 30.3 of the VAT Regulations , may request the refund of the tax-deductible fees incurred on the acquisition of means of transportation used for said activities.

The application must be made during the first 20 calendar days of the month following the month in which the means of transport were purchased.

The refund request must be made using form 308 and must be submitted electronically via the Internet.

The means of transport that have been acquired by taxpayers who carry out the activity of transporting goods by road must be included in category N1 and have at least 2,500 kilos of maximum authorized mass or in categories N2 and N3, all of them in Annex II of Directive 2007/46/ EC , of the European Parliament and of the Council, of September 5, 2007.

Taxpayers who choose to record the aforementioned deductible amounts in their tax self-assessments will not be able to benefit from this refund procedure.