Form 308-Technical assistance

Electronic filing of form 308

You can make the refund request corresponding to the Special Regime for Equivalent Charge, article of the VAT Regulation and occasional taxpayers online using the form "Form 30. 308 2023 And following financial years. Filing ", available on the Tax Agency website.

You can access by identifying yourself with Cl@ve, certificate or electronic DNI. If you have any questions about how to obtain an electronic certificate or how to register in the Cl@ve system, check the information available in the related content.

In the next window, enter your DNI/NIE to log in with Cl@ve. Or, you can identify yourself with a certificate or electronic DNI.

If you choose to identify yourself with Cl@ve after you indicate your DNI/NIE, you must also enter the necessary contrast data according to your document number: Validity date for DNI, issue date for permanent DNI or support no. in the event of NIE. Then click "Continue." Confirm the authentication in Cl@ve on the app or view or receive the PIN on your mobile device. If you have the Cl@ve app installed, you can also access the link "Access with Cl@ve Móvil using QR code" to scan the QR code offered on the website to confirm the authentication of Cl@ve.

If the declarant does not have an electronic certificate, the person making the filing must be authorised to file returns on behalf of third parties, either because they are registered as a collaborator or because they are authorised to carry out this procedure.

Select the type of tax payment and complete the identification details, fiscal year and period.

From this window you can import a tax return generated with an external program or exported by the form itself. The "Export" option appears at the end of the presentation after clicking on "File tax return."

If there is a saved session or a presentation made, you have the options of "Continue" with the saved tax return without ending, "Modify" the tax return already filed or generate a "New tax return."

At the bottom of the form, from the button panel, you will find the functions to validate the tax return, delete data, save tax returns, recover tax returns saved previously and file the tax return.

You can save the details entered from the "Save" icon.

And then recover them from the "Load" button.

Fill in the rest of the form's details and, before filing the tax return, check whether there are notifications or errors by clicking on the button "Validate tax return." At the bottom, the "Errors" tab will appear with the detected notifications or errors. Remember that the notifications give relevant information to be taken into account but do not hinder the filing of the tax return. If the tax return contains errors, these must be corrected.

To select the type of tax return and the form of payment or refund, click on the button "File tax return."

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

If you request the return to a foreign account, mark the indicator "Request for return to account opened abroad (EU/SEPA)," and enter the IBAN and the SWIFT-BIC.

From here, if you wish, you can export the tax return with the published logical design format and extension. 308 from the "Export" icon, provided that it does not contain errors.

Once the application details have been entered and the tax return has been validated without errors, click on "Sign and Send"; Finally, a window will be displayed with the information on the coded tax return and the details of the presenter and the declarant.

Mark the box "OK" and click "Sign and Send" to complete the presentation.

If everything is correct, an embedded PDF will be obtained containing the information on the presentation made on the first page (number of registration entry, Secure Verification Code, receipt number, day and time of filing and details of the presenter) and on subsequent pages, the full copy of the tax return.