Form 308. VAT. Special system for equivalence surcharge, Article 30 b, VAT regulations and occasional taxpayers. Application for refund.
General Details
Name
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 submission of the refund request corresponding to the Special Regime for Equivalent Charge, article of the VAT Regulation and occasional taxpayers 30
Responsible body
State Revenue Office
General information on the procedure
Starting method
Interested party
Applicant: Citizen-Company
Place for presentation
Telematic
Collaborating bodies
Offices of the Tax Agency
Documentation
Form 308
Process/service phases
No specific processing phases
Forms
Resolution deadline
It does not have
Resolution body
State Revenue Office
Resources
The appeal is not lodged
Information related to electronic processing
Identification system
Electronic DNI, Electronic certificate, PIN code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
Order EHA/3786/2008 of 29 December,Approving Form 303 Value Added Tax, Self-settlement, and Form 308 Value Added Tax, refund request: Equivalence surcharge, article of the VAT Regulation and occasional taxpayers and Annexes I and II to Order EHA are amended 30 / 3434/2007, of 23 November, approving monthly self-assessment forms 322, individual model, and 353 monthly self-assessment, aggregated form, as well as other tax regulations. (Official State Gazette 30-diciembre-2008)