Value Added Tax

Model 04. Request to apply the 4% rate to vehicles for the regular transportation of disabled people in wheelchairs or 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 (non-businessmen or professionals): before final registration. Administrative or judicial procedures of forced execution (except: if the reversal of the taxable person is applied in the operation): 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 following its acquisition date.

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 prorata, for ongoing activities: presentation of the self-assessment for the last period until January 30 of the following year.

360 model. 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 request 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 request refers and until September 30 of the following calendar year.

Form 362. Reimbursement request within the framework of diplomatic, 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, 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 borne 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 services and those provided electronically: until the 20th day of the month following the calendar quarter to which the declaration refers. It will only be used to present modifications to declarations already submitted or declare late, until the 2Q period of 2021.

Form 369. Self-assessment of the special regimes applicable to taxable persons who provide services to persons who do not have the status of taxable persons, who carry out distance sales of goods and certain internal deliveries of goods: month following the monthly or quarterly settlement, to which the declaration refers. The expiration periods of form 369 are not extended when the last day of the period is a non-business day.

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