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Form 508. II. Excise Duties Request for refund for the remote sales system.

General Details


Form 508. II. Excise Duties Request for refund for the remote sales system.

Procedure type





Request for refund of special taxes (II. EE.) accrued in Spain and corresponding to products that are sent or transported, directly or indirectly, by a businessman or on his own account, destined for people domiciled in another member state of the European Union, within the scope of the intra-community circulation system of distance sales, conditional on the payment of the II. Excise Duties in the member state of destination.

Responsible body

State Revenue Office

General information of the procedure

Start form


Applicant: Citizen - Company

Place for presentation



Return request through the distance sales system (Form 508)

Phases of the procedure/service

Start: Online filing. (Model 508).

Procedure: By the Management Office of II. Excise Duties

End: Resolution by the Management Office of II. Excise Duties


Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office


Replacement: Term: One month. Optionally, before the office from which the administrative act to be appealed comes from, stating that no economic-administrative claim has been filed against it.

Economic-administrative claim: Term: One month from the day following the notification of the contested act or the day on which the procedure or the prior appeal for reconsideration can be understood to have been resolved. It will be directed to the administrative body that issued the claimable act.

Information linked to electronic processing

Identification system

Electronic DNI, Electronic Certificate, PIN Code

Interactivity level

Level 4: Electronic processing


Basic Regulations

Orden EHA/3482/2007, de 20 de noviembre,

por la que se aprueban determinados modelos, se refunden y actualizan diversas normas de gestión en relación con los Impuestos Especiales de Fabricación y con el Impuesto sobre las Ventas Minoristas de Determinados Hidrocarburos y se modifica la Orden EHSA/1308/2005, de 11 de mayo, por la que se aprueba el Modelo 380 de Declaración-liquidación del Impuesto sobre Valor Añadido en operaciones asimiladas a las importaciones, se determinan el lugar, forma y plazo de presentación, así como las condiciones generales y el procedimiento para su presentación por medios telemáticos. Artículo 4. (BOE 1-diciembre-2007)