Informative note
NEW MODEL 568 IN EFFECT FROM JULY 1, 2010
Order EHA/3496/2009, of December 17, approved model 568 for the refund request of the Special Tax on Certain Means of Transport (IEDMT) for 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 presented by businessmen professionally dedicated to the resale of means of transport when they request the return 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 prove that the shipment outside the territory is definitive, and that it is carried out within four years of its first definitive registration.
The application must be accompanied by the following documentation :
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Last receipt of the Economic Activities Tax.
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For each means of transport that is sent outside the territory of application of the Tax:
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Vehicle circulation permit or navigation license for the vessel or aircraft.
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Sales contract.
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Certification of withdrawal issued by the competent body in matters of registration
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The refund request must be submitted mandatory electronically via the Internet and may be made either by the declarant himself or by a third party acting on his behalf.
The telematic presentation of form 568 will be subject to the following conditions :
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The declarant must have a Tax Identification Number (NIF) and be identified in the Census of businessmen, professionals and withholders prior to submitting the refund request.
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The declarant or, where applicable, the authorized presenter must have installed in the browser an electronic certificate X.509.V3 issued by the National Mint and Timbre-Real Casa de la Moneda, or any other electronic certificate accepted by the Agency. State Tax Administration.
The procedure for the telematic presentation via Internet of form 568 will be as follows:
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The declarant or, where applicable, 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/ Headquarters/home.html .
Within "Taxes, fees and property benefits" you must select the tax concept (Registration tax) and the declaration model to transmit (form 568).
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It 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 presenter is a person or entity authorized to present statements on behalf of third parties, a single signature will be required, the one corresponding to their certificate.
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In the case of "batch" filing, you must select the directory that contains the individual declaration files or the multi-declaration file that contains all the declarations. Statement data will conform to the model record layout
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If the declaration is accepted, the State Tax Administration Agency will return on screen the form data validated with a secure 16-character verification code, in addition to the date and time of presentation. Should a submission be rejected, a screen giving a description of the errors that were detected will be displayed. In this case, they must be corrected in the entry form, or by repeating the presentation if the error was caused by another reason.
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Next, you must select the procedure "Provide complementary documentation" within the menu of form 568, to present all the documentation that must accompany the declaration made, through the electronic registry of the AEAT. In the case of "batch" presentation, this procedure must be carried out for each declaration presented.