Value Added Tax

Model 04. Application for the 4% rate for vehicles for the regular transport of disabled people in wheelchairs or with reduced mobility: before purchasing the vehicle. 

Form 308. Request for refund by occasional taxpayers for deliveries of new means of transport: 30 calendar days from delivery. Refund request by taxable persons in the simplified regime of VAT and who carry out the activity of transporting passengers or goods by road, for acquiring certain means of transport: 20 calendar days of the month following its acquisition. Request for refund by public entities or private establishments of a social nature in the acquisition of goods that are delivered to recognized organizations that export them (humanitarian, charitable or educational activities): 3 months from delivery.

Form 309. Intra-Community acquisitions of new means of transport (not for entrepreneurs or professionals): before final registration. Administrative or judicial procedures for forced execution (except: if the reverse charge is applied to the transaction): 1 month from payment of the award amount. Non-compliance with the requirement of non-subsequent transmission by acts inter vivos of the vehicle (beneficiaries of the reduced rate of VAT on intra-community deliveries or acquisitions of vehicles): 4 years from the date of purchase.

Form 309 can be used to enter the VAT accrued in operations derived from administrative or judicial procedures of forced execution when the reversal of the taxable person in the operation is not applied, and this can occur in more cases than in the transfer of real estate.

Forms 303 and 322. Option or revocation of the application of the special apportionment, for ongoing activities: submission of the self-assessment for the last period until January 30 of the following year.

Model 360. Request for refund of VAT borne in other Member States by businessmen and professionals established in the territory of application of the tax and in the Canary Islands, Ceuta and Melilla and request for refund of VAT borne in the territory of application of the Spanish peninsular tax and the Balearic Islands by businessmen and professionals established in the Canary Islands, Ceuta or Melilla: from the day following the period to which the application refers and until September 30 of the following calendar year.

Model 361. Request for refund of VAT borne in the Spanish peninsular territory and the Balearic Islands by businessmen and professionals not established in the territory of application of the tax or in the European Union, Canary Islands, Ceuta or Melilla: from the day following the period to which the application refers and until September 30 of the following calendar year.

Form 362. Request for reimbursement within the framework of diplomatic and consular relations and recognized international organizations: 6 months after the end of each calendar quarter.

Form 363. Request for prior recognition of exemption within the framework of diplomatic and consular relations and recognized international organizations: before performing the operation.

Form 364. Request for reimbursement of the tax contributions borne relative to NATO , to the International Headquarters of said Organization and to the States party to said Treaty: six months after the end of the quarter to which the incurred fees correspond.

Form 365. Request for prior recognition of exemptions relating to NATO , the International Headquarters of said Organization and the States party to said Treaty: prior to carrying out each operation.

Form 368. Special regimes applicable to telecommunications, radio or television broadcasting services and those provided electronically: until the 20th of the month following the calendar quarter to which the declaration refers. It will only be used to submit modifications to declarations already submitted or to file late, until the 2nd quarter of 2021.

Form 369. Self-assessment of the special regimes applicable to taxpayers who provide services to persons who do not have the status of taxpayers, who carry out distance sales of goods and certain domestic deliveries of goods: month following the monthly or quarterly settlement to which the declaration refers. The deadlines for Form 369 are not extended when the last day of the deadline is a non-working day.

Model 381.  Request for reimbursement of tax contributions incurred by the armed forces of the Member States of the European Union affected by an effort in the field of the common security and defence policy: six months following the end of each quarter.