Refund to taxpayers under the simplified system who transport passengers or goods by road

Taxpayers who carry out the activity of transporting passengers or goods by road, pay taxes under the simplified regime of the Tax and meet the requirements established in letters b) and c) of article 30.3 of the Regulation of the VAT, may request a refund of the tax-deductible amounts incurred on the purchase of means of transport used for such activities.

The application must be made during the first 20 calendar days of the month following the month in which the means of transport were purchased.

The refund request must be made using the form 308 and must be submitted electronically via the Internet.

The means of transport that have been acquired by taxpayers who carry out the activity of transporting goods by road must be included in category N1 and have at least 2,500 kilos of maximum authorized mass or in categories N2 and N3, all of them in Annex II of Directive 2007/46/ EC , of the European Parliament and of the Council, of September 5, 2007.

Taxpayers who choose to record the aforementioned deductible amounts in their tax self-assessments will not be able to benefit from this refund procedure.