Form 308 - Technical assistance

Online filing of Form 308

You can apply online for the refund corresponding to the Special Equivalence Surcharge Scheme, Article 30 bis of the VAT Regulations and occasional taxpayers, using the form "Form 308.Financial year 2023 and onwards.Filing", available on the AEAT website.

Identify yourself with a certificate, DNI electronic ID or Cl@ve PIN.Tax returns can be filed with Cl@ve PIN as long as the taxpayer is a natural person.

Select the type of taxation and fill in 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 option "Export" appears at the end of the presentation after "Formalise deposit/return".

If there is a saved session or an existing filing, you have the options to "Continue" with the saved return without finalising it, "Modify" the already filed return or generate a "New return".

At the bottom of the form, from the button panel, you will find the functions for validating the declaration, deleting data, saving declarations, retrieving previously saved declarations and filing the declaration.

On the other hand, you can save the entered data by clicking on the "Save" icon.

And then you can retrieve them using the "Load" button.

Fill in the rest of the information on the form and, before submitting the return, check for any warnings or errors using the button "Validate return".The "Errors" tab will appear at the bottom with the warnings or errors detected.Recuerda que los avisos dan información relevante a tener en cuenta pero no obstaculiza la presentación de la declaración.If the tax return contains errors, these must be corrected.

To select the type of declaration and the form of payment or refund, click on the button "Formalise Payment / Refund".

When processing the refund, indicate the details of the account opened in Spain or abroad, of which you are the account holder, to which you wish the refund to be paid.

In the event that you request the return to be refunded to an account opened abroad, mark the indicator "Refund request to 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 icon "Export", as long as it does not contain errors.

Once you have entered the application data and the declaration has been validated without errors, click on "Sign and send".Finally, a window will appear with the information of the codified tax return and the data of the presenter and the taxpayer.

Tick the "OK" box and click "Sign and Submit" to complete the tax return.

If everything is correct, you will obtain an embedded PDF containing the information of the filing on the first page (registration entry number, Secure Verification Code, receipt number, date and time of filing and data of the filer) and on subsequent pages, the complete copy of the declaration.