Model 308 - Technical help
Skip information indexElectronic presentation of model 308
You can electronically make the refund request corresponding to the special Regime of the Equivalence Surcharge, article 30 bis of the VAT Regulation and occasional taxable persons, using the form "Form 308 . Fiscal year 2023 and following. Presentation" , available on the AEAT website.
You can access by identifying yourself with Cl@ve , certificate or DNI electronic. If you have questions about how to obtain an electronic certificate or how to register in the Cl@ve system, consult the information available in the related content.
If the declarant does not have an electronic certificate, it is necessary that the person making the presentation be authorized to present statements on behalf of third parties, either by being registered as a collaborator or by being authorized to carry out this procedure.
Select the type of taxation and complete the identification data, year and period.
From this window you can Import a declaration generated with an external program or exported by the form itself. The "Export" option appears at the end of the presentation after clicking the "Submit return" button.
If there is a saved session or a presentation made, you have the options to "Continue" with the saved return without finalizing it, "Modify" the return already filed or generate a "New return".
At the bottom of the form, from the button panel, you will find the functions to validate the return, delete data, save returns, retrieve previously saved returns and submit the return.
You can save the entered data from the " Save " icon.
And later recover them from the "Load" button .
Complete the rest of the information on the form and, before submitting the declaration, check for any warnings or errors using the " Validate declaration " button. At the bottom the "Errors" tab will appear with the warnings or errors detected. Remember that the notices provide relevant information to take into account but do not hinder the presentation of the declaration. If the declaration contains errors, these must be corrected.
To select the type of declaration and the form of deposit or return, click on the "Submit declaration" button.
When formalizing the refund, indicate the details of the account opened in Spain or abroad, of which you are the owner, in which you want the refund to be paid.
If you request the return of the declaration in an account opened abroad, check the indicator "Request for return in an account opened abroad (EU/SEPA)", and inform the IBAN and SWIFT-BIC.
From here, if you wish, you can export the declaration with the format of the published logical design and extension .308 from the "Export" icon , as long as it does not contain errors.
Once the application data has been entered and the declaration has been validated without errors, click on " Sign and Send "; Finally, a window will be displayed with the information of the coded declaration and the data of the presenter and the declarant.
Check the "Agree" box and press "Sign and Send" to finish the presentation.
If everything is correct, you will obtain an embedded PDF that contains the information of the presentation made on the first page (registration entry number, Secure Verification Code, receipt number, day and time of presentation and details of the presenter) and on subsequent pages, the complete copy of the declaration.