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Form 368. VAT return for the special procedures for telecommunications, broadcasting or television or electronic services.

Type of tax return

The result of the declaration will always be positive (except for declaration type 'No Activity'), and you will need the NRC Complete Reference Number to make the payment.

You must indicate:

  1. Full Payment: When paying the full amount of VAT resulting from the declaration.
  2. Partial Payment: When you are not paying the full amount of VAT resulting from the declaration. You should enter the amount of VAT to be paid in the box 'Amount', and the outstanding amount to be paid will appear in the box 'Outstanding amount to pay'.
  3. No Payment: When you are not going to pay any of the VAT resulting from the declaration.

If, after submitting the declaration, you want to make a payment for the amount of VAT pending payment, you should present a modified declaration for the same fiscal year and period. As a reminder, you can only make the payment in Spain if the Member State of consumption has not issued a payment reminder.