Informative note

NEW MODEL 568 EFFECTIVE FROM JULY 1, 2010

Order EHA/3496/2009, of December 17, approved form 568 for the request for a refund of the Special Tax on Certain Means of Transport (IEDMT) for the resale and shipment of means of transport outside the territory of application of the tax, so that it can be requested electronically via the Internet.

The new model must be submitted by entrepreneurs professionally dedicated to the resale of means of transport when they request the refund of the part of the fee paid by the IEDMT, corresponding to the value of the means of transport at the time of its shipment, provided that it is proven that the shipment outside the territory is definitive, and that it is carried out before four years have passed since its first definitive registration.

The application must be accompanied by the following documentation :

1. Latest receipt for the Economic Activities Tax.

2. For each means of transport that is sent outside the territory of application of the Tax:

   1. Vehicle registration permit or navigation license for the vessel or aircraft.

   2. Sales contract.

   3. Certificate of deregistration issued by the competent body in matters of registration

The refund request be submitted electronically via the Internet and may be made either by declarant or by a third party acting on his/her behalf.

The electronic submission of form 568 will be subject to the following conditions :

1. The declarant must have a Tax Identification Number (NIF) and be identified in the Census of entrepreneurs, professionals and withholding agents prior to submitting the refund application.

2. The declarant or, where applicable, the authorized presenter must have installed in the browser an X.509.V3 electronic certificate issued by the Fábrica Nacional de Moneda y Timbre-Real Casa de la Moneda, or any other electronic certificate accepted by the State Tax Administration Agency.

The procedure for the electronic submission of form 568 via the Internet will be as follows:

1. The declarant or, where appropriate, the presenter, will connect with the State Tax Administration Agency through the Internet, at the electronic address of the Electronic Headquarters https://sede.agenciatributaria.gob.es/Sede/en_gb/inicio.html .

   Within "Taxes, fees and property benefits" you must select the tax concept (Registration tax) and the declaration model to be transmitted (model 568).

2. You will then proceed to transmit the declaration with the electronic signature generated by selecting the electronic certificate previously installed in the browser for this purpose. If the filer is a person or entity authorized to file returns on behalf of third parties, a single signature will be required, the one corresponding to his or her certificate.

3. In the case of "batch" presentation, you must select the directory that contains the individual declaration files or the multi-declaration file that contains all the declarations. The data in the declarations will be adjusted to the registration design of the model

4. If the declaration is accepted, the State Tax Administration Agency will return the validated form data on the screen with a secure 16-character verification code, in addition to the date and time of submission. Should a submission be rejected, a screen giving a description of the errors that were detected will be displayed. In this case, you must correct them on the entry form, or repeat the submission if the error was caused by another reason.

5. Next, you must select the "Provide additional documentation" procedure from the menu of form 568, to submit all the documentation that must accompany the declaration made, through the AEAT electronic registry. In the case of "batch" submission, this procedure must be carried out for each declaration submitted.