Form 308. VAT. Special system for equivalence surcharge, Article 30 b, VAT regulations and occasional taxpayers. Application for refund.
General Details
Denomination
Form 308. VAT. Special system for equivalence surcharge, Article 30 b, VAT regulations and occasional taxpayers. Application for refund.
Procedure type
Taxation
Subject
Taxes
Purpose
Facilitate the presentation of the refund request corresponding to the special Equivalence Surcharge Regime, article 30 bis of the VAT Regulation and occasional taxable persons
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematic
Collaborating bodies
AEAT offices
Documentation
Form 308
Phases of the procedure/service
There are no specific processing phases.
Forms
Resolution deadline
Does not have
Resolution body
State Revenue Office
Resources
No appeal is allowed
Information related to electronic processing
Identification system
Electronic ID, Electronic Certificate, PIN Code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
ORDER EHA/3786/2008, of December 29,approving form 303 Value Added Tax, Self-assessment, and form 308 Value Added Tax, refund request: Equivalence surcharge, article 30 bis of the VAT Regulation and occasional taxable persons and Annexes I and II of Order EHA/3434/2007, of November 23, which approve models 322 of monthly self-assessment, model are modified individual, and 353 monthly self-assessment, aggregate model, as well as other tax regulations. (BOE December 30, 2008)
Processing regulations
Order HAP/2194/2013, of November 22,which regulates the procedures and general conditions for the presentation of certain self-assessments, information returns, census returns, communications and refund requests, of a tax nature (BOE 11-26-2013)
Regulations approving the inclusion of the procedure or service in the registry
Resolution of December 28, 2009, of the Presidency of the State Tax Administration Agency,which creates the electronic headquarters and regulates the electronic records of the State Tax Administration Agency (BOE December 29, 2009)