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Form 308. VAT. Special system for equivalence surcharge, Article 30 b, VAT regulations and occasional taxpayers. Application for refund.

General Details

Denomination

Form 308. VAT. Special system for equivalence surcharge, Article 30 b, VAT regulations and occasional taxpayers. Application for refund.

Procedure type

Taxation

Subject

Taxes

Purpose

Facilitate the presentation of the refund request corresponding to the special Equivalence Surcharge Regime, article 30 bis of the VAT Regulation and occasional taxable persons

Responsible body

State Revenue Office

General information of the procedure

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematic

Collaborating bodies

AEAT offices

Documentation

Form 308

Phases of the procedure/service

It does not have specific processing phases

Forms

Electronic processing

Resolution deadline

Does not have

Resolution body

State Revenue Office

Resources

The filing of appeals is not appropriate

Information linked to electronic processing

Identification system

Electronic DNI, Electronic Certificate, PIN Code

Interactivity level

Level 4: Electronic processing

Regulations

Basic Regulations

ORDEN EHA/3786/2008, de 29 de diciembre,

por la que se aprueban el modelo 303 Impuesto sobre el Valor Añadido, Autoliquidación, y el modelo 308 Impuesto sobre el Valor Añadido, solicitud de devolución: Recargo de equivalencia, artículo 30 bis del Reglamento del IVA y sujetos pasivos ocasionales y se modifican los Anexos I y II de la Orden EHA/3434/2007, de 23 de noviembre, por la que se aprueban los modelos 322 de autoliquidación mensual, modelo individual, y 353 de autoliquidación mensual, modelo agregado, así como otra normativa tributaria. ( BOE 30-diciembre-2008 )