Modelo 308: VAT. Refund application (equivalence surcharge, Article 30 bis, occasional taxable persons)¶

Modelo 308. Value Added Tax. Refund application: equivalence surcharge, Article 30 bis of the VAT Regulations, Article 21.4 of the VAT Act, and occasional taxable persons.

IVA
Filed when the event occurs
46 casillas in 2 sections
2 reference only
44 you enter

Established by

Ley 37/1992 art. 21, art. 161
Real Decreto 1624/1992 art. 30 bis
Orden EHA/3786/2008 art. 2, art. 11

Declarante › Liquidacion¶

NMT - Settlement - Rate (%) [02]

Box 669-673 of modelo 308, tax year 2009.

You enter this Percentage

Legal basis

Ley 37/1992 art. 21, art. 161
Real Decreto 1624/1992 art. 30 bis
Orden EHA/3786/2008 art. 2, art. 11

Registry identifiers

Casilla id: decl.mtn-tipo-01
Record-design number: 669-673
Semantic role: mtn_tipo_01
Registry section: declarante.liquidacion
Sources: aeat-dr-308-2019
Revisions: 2019-y-siguientes

NMT - Settlement - Rate (%) [05]

Box 708-712 of modelo 308, tax year 2009.

You enter this Percentage

Legal basis

Ley 37/1992 art. 21, art. 161
Real Decreto 1624/1992 art. 30 bis
Orden EHA/3786/2008 art. 2, art. 11

Registry identifiers

Casilla id: decl.mtn-tipo-04
Record-design number: 708-712
Semantic role: mtn_tipo_04
Registry section: declarante.liquidacion
Sources: aeat-dr-308-2019
Revisions: 2019-y-siguientes

Special equivalence surcharge regime (SESR) - Settlement - Taxable base [08]

Box 798-814 of modelo 308, tax year 2009.

You enter this Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 21, art. 161
Real Decreto 1624/1992 art. 30 bis
Orden EHA/3786/2008 art. 2, art. 11

Registry identifiers

Casilla id: decl.req-base-08
Record-design number: 798-814
Semantic role: req_base_08
Registry section: declarante.liquidacion
Sources: aeat-dr-308-2019
Revisions: 2019-y-siguientes

SESR - Settlement - Rate (%) [09]

Box 815-819 of modelo 308, tax year 2009.

You enter this Percentage

Legal basis

Ley 37/1992 art. 21, art. 161
Real Decreto 1624/1992 art. 30 bis
Orden EHA/3786/2008 art. 2, art. 11

Registry identifiers

Casilla id: decl.req-tipo-09
Record-design number: 815-819
Semantic role: req_tipo_09
Registry section: declarante.liquidacion
Sources: aeat-dr-308-2019
Revisions: 2019-y-siguientes

SESR - Settlement - Tax amount [10]

Box 820-836 of modelo 308, tax year 2009.

You enter this Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 21, art. 161
Real Decreto 1624/1992 art. 30 bis
Orden EHA/3786/2008 art. 2, art. 11

Registry identifiers

Casilla id: decl.req-cuota-10
Record-design number: 820-836
Semantic role: req_cuota_10
Registry section: declarante.liquidacion
Sources: aeat-dr-308-2019
Revisions: 2019-y-siguientes

SESR - Settlement - Taxable base [11]

Box 837-853 of modelo 308, tax year 2009.

You enter this Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 21, art. 161
Real Decreto 1624/1992 art. 30 bis
Orden EHA/3786/2008 art. 2, art. 11

Registry identifiers

Casilla id: decl.req-base-11
Record-design number: 837-853
Semantic role: req_base_11
Registry section: declarante.liquidacion
Sources: aeat-dr-308-2019
Revisions: 2019-y-siguientes

11-12

Accrual. Period

Field declared on modelo 308, taken from the official record design.

You enter this Text

Legal basis

Ley 37/1992 art. 21, art. 161
Real Decreto 1624/1992 art. 30 bis
Orden EHA/3786/2008 art. 2, art. 11

Registry identifiers

Casilla id: decl.periodo
Semantic role: declaracion_periodo
Registry section: declarante.liquidacion
Sources: aeat-dr-308-2019
Revisions: 2019-y-siguientes 2016-2018 2011-julio-2015 2009-2011-junio

SESR - Settlement - Rate (%) [12]

Box 854-858 of modelo 308, tax year 2009.

You enter this Percentage

Legal basis

Ley 37/1992 art. 21, art. 161
Real Decreto 1624/1992 art. 30 bis
Orden EHA/3786/2008 art. 2, art. 11

Registry identifiers

Casilla id: decl.req-tipo-12
Record-design number: 854-858
Semantic role: req_tipo_12
Registry section: declarante.liquidacion
Sources: aeat-dr-308-2019
Revisions: 2019-y-siguientes

SESR - Settlement - Tax amount [13]

Box 859-875 of modelo 308, tax year 2009.

You enter this Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 21, art. 161
Real Decreto 1624/1992 art. 30 bis
Orden EHA/3786/2008 art. 2, art. 11

Registry identifiers

Casilla id: decl.req-cuota-13
Record-design number: 859-875
Semantic role: req_cuota_13
Registry section: declarante.liquidacion
Sources: aeat-dr-308-2019
Revisions: 2019-y-siguientes

Return type

Box 13 of modelo 308, tax year 2009.

You enter this Text

Legal basis

Ley 37/1992 art. 21, art. 161
Real Decreto 1624/1992 art. 30 bis
Orden EHA/3786/2008 art. 2, art. 11

Registry identifiers

Casilla id: decl.tipo-declaracion
Semantic role: declaracion_tipo
Registry section: declarante.liquidacion
Sources: aeat-dr-308-2019
Revisions: 2019-y-siguientes

SESR - Settlement - Taxable base [14]

Box 876-892 of modelo 308, tax year 2009.

You enter this Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 21, art. 161
Real Decreto 1624/1992 art. 30 bis
Orden EHA/3786/2008 art. 2, art. 11

Registry identifiers

Casilla id: decl.req-base-14
Record-design number: 876-892
Semantic role: req_base_14
Registry section: declarante.liquidacion
Sources: aeat-dr-308-2019
Revisions: 2019-y-siguientes

SESR - Settlement - Rate (%) [15]

Box 893-897 of modelo 308, tax year 2009.

You enter this Percentage

Legal basis

Ley 37/1992 art. 21, art. 161
Real Decreto 1624/1992 art. 30 bis
Orden EHA/3786/2008 art. 2, art. 11

Registry identifiers

Casilla id: decl.req-tipo-15
Record-design number: 893-897
Semantic role: req_tipo_15
Registry section: declarante.liquidacion
Sources: aeat-dr-308-2019
Revisions: 2019-y-siguientes

SESR - Settlement - Tax amount [16]

Box 898-914 of modelo 308, tax year 2009.

You enter this Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 21, art. 161
Real Decreto 1624/1992 art. 30 bis
Orden EHA/3786/2008 art. 2, art. 11

Registry identifiers

Casilla id: decl.req-cuota-16
Record-design number: 898-914
Semantic role: req_cuota_16
Registry section: declarante.liquidacion
Sources: aeat-dr-308-2019
Revisions: 2019-y-siguientes

SESR - Settlement - VAT to refund [17]

Box 915-931 of modelo 308, tax year 2009.

You enter this Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 21, art. 161
Real Decreto 1624/1992 art. 30 bis
Orden EHA/3786/2008 art. 2, art. 11

Registry identifiers

Casilla id: decl.req-iva-devolver-17
Record-design number: 915-931
Semantic role: req_iva_devolver_17
Registry section: declarante.liquidacion
Sources: aeat-dr-308-2019
Revisions: 2019-y-siguientes

83-102

Identification - Given name

Box 83-102 of modelo 308, tax year 2009.

You enter this Name

Legal basis

Ley 37/1992 art. 21, art. 161
Real Decreto 1624/1992 art. 30 bis
Orden EHA/3786/2008 art. 2, art. 11

Registry identifiers

Casilla id: decl.nombre
Semantic role: declarante_nombre
Registry section: declarante.liquidacion
Sources: aeat-dr-308-2019
Revisions: 2019-y-siguientes

109

Taxation type by taxable person

Box 109 of modelo 308, tax year 2009.

You enter this Text

Legal basis

Ley 37/1992 art. 21, art. 161
Real Decreto 1624/1992 art. 30 bis
Orden EHA/3786/2008 art. 2, art. 11

Registry identifiers

Casilla id: decl.tipo-tributacion
Semantic role: tipo_tributacion_sujeto_pasivo
Registry section: declarante.liquidacion
Sources: aeat-dr-308-2019
Revisions: 2019-y-siguientes

110-118

New means of transport (NMT) - Acquirer - NIF

Box 110-118 of modelo 308, tax year 2009.

You enter this NIF

Legal basis

Ley 37/1992 art. 21, art. 161
Real Decreto 1624/1992 art. 30 bis
Orden EHA/3786/2008 art. 2, art. 11

Registry identifiers

Casilla id: decl.mtn-adquirente-nif
Semantic role: mtn_adquirente_nif
Registry section: declarante.liquidacion
Sources: aeat-dr-308-2019
Revisions: 2019-y-siguientes

119-178

NMT - Acquirer - Surnames or company name

Box 119-178 of modelo 308, tax year 2009.

You enter this Name

Legal basis

Ley 37/1992 art. 21, art. 161
Real Decreto 1624/1992 art. 30 bis
Orden EHA/3786/2008 art. 2, art. 11

Registry identifiers

Casilla id: decl.mtn-adquirente-apellidos
Semantic role: mtn_adquirente_apellidos
Registry section: declarante.liquidacion
Sources: aeat-dr-308-2019
Revisions: 2019-y-siguientes

179-198

NMT - Acquirer - Given name

Box 179-198 of modelo 308, tax year 2009.

You enter this Name

Legal basis

Ley 37/1992 art. 21, art. 161
Real Decreto 1624/1992 art. 30 bis
Orden EHA/3786/2008 art. 2, art. 11

Registry identifiers

Casilla id: decl.mtn-adquirente-nombre
Semantic role: mtn_adquirente_nombre
Registry section: declarante.liquidacion
Sources: aeat-dr-308-2019
Revisions: 2019-y-siguientes

199-200

NMT - Acquirer - Country

Box 199-200 of modelo 308, tax year 2009.

You enter this Country code

Legal basis

Ley 37/1992 art. 21, art. 161
Real Decreto 1624/1992 art. 30 bis
Orden EHA/3786/2008 art. 2, art. 11

Registry identifiers

Casilla id: decl.mtn-adquirente-pais
Semantic role: mtn_adquirente_pais
Registry section: declarante.liquidacion
Sources: aeat-dr-308-2019
Revisions: 2019-y-siguientes

201-240

NMT - Vehicles - Make

Box 201-240 of modelo 308, tax year 2009.

You enter this Text

Legal basis

Ley 37/1992 art. 21, art. 161
Real Decreto 1624/1992 art. 30 bis
Orden EHA/3786/2008 art. 2, art. 11

Registry identifiers

Casilla id: decl.mtn-vehiculo-marca
Semantic role: mtn_vehiculo_marca
Registry section: declarante.liquidacion
Sources: aeat-dr-308-2019
Revisions: 2019-y-siguientes

241-280

NMT - Vehicles - Type

Box 241-280 of modelo 308, tax year 2009.

You enter this Text

Legal basis

Ley 37/1992 art. 21, art. 161
Real Decreto 1624/1992 art. 30 bis
Orden EHA/3786/2008 art. 2, art. 11

Registry identifiers

Casilla id: decl.mtn-vehiculo-tipo
Semantic role: mtn_vehiculo_tipo
Registry section: declarante.liquidacion
Sources: aeat-dr-308-2019
Revisions: 2019-y-siguientes

281-320

NMT - Vehicles - Model (commercial name)

Box 281-320 of modelo 308, tax year 2009.

You enter this Text

Legal basis

Ley 37/1992 art. 21, art. 161
Real Decreto 1624/1992 art. 30 bis
Orden EHA/3786/2008 art. 2, art. 11

Registry identifiers

Casilla id: decl.mtn-vehiculo-modelo
Semantic role: mtn_vehiculo_modelo
Registry section: declarante.liquidacion
Sources: aeat-dr-308-2019
Revisions: 2019-y-siguientes

321-342

NMT - Vehicles - Chassis id. no.

Box 321-342 of modelo 308, tax year 2009.

You enter this Text

Legal basis

Ley 37/1992 art. 21, art. 161
Real Decreto 1624/1992 art. 30 bis
Orden EHA/3786/2008 art. 2, art. 11

Registry identifiers

Casilla id: decl.mtn-vehiculo-bastidor
Semantic role: mtn_vehiculo_bastidor
Registry section: declarante.liquidacion
Sources: aeat-dr-308-2019
Revisions: 2019-y-siguientes

343-348

NMT - Vehicles - Classification

Box 343-348 of modelo 308, tax year 2009.

You enter this Text

Legal basis

Ley 37/1992 art. 21, art. 161
Real Decreto 1624/1992 art. 30 bis
Orden EHA/3786/2008 art. 2, art. 11

Registry identifiers

Casilla id: decl.mtn-vehiculo-clasificacion
Semantic role: mtn_vehiculo_clasificacion
Registry section: declarante.liquidacion
Sources: aeat-dr-308-2019
Revisions: 2019-y-siguientes

349-388

NMT - Vessels - Manufacturer

Box 349-388 of modelo 308, tax year 2009.

You enter this Text

Legal basis

Ley 37/1992 art. 21, art. 161
Real Decreto 1624/1992 art. 30 bis
Orden EHA/3786/2008 art. 2, art. 11

Registry identifiers

Casilla id: decl.mtn-embarcacion-fabricante
Semantic role: mtn_embarcacion_fabricante
Registry section: declarante.liquidacion
Sources: aeat-dr-308-2019
Revisions: 2019-y-siguientes

389-468

NMT - Vessels - Type

Box 389-468 of modelo 308, tax year 2009.

You enter this Text

Legal basis

Ley 37/1992 art. 21, art. 161
Real Decreto 1624/1992 art. 30 bis
Orden EHA/3786/2008 art. 2, art. 11

Registry identifiers

Casilla id: decl.mtn-embarcacion-tipo
Semantic role: mtn_embarcacion_tipo
Registry section: declarante.liquidacion
Sources: aeat-dr-308-2019
Revisions: 2019-y-siguientes

469-490

NMT - Vessels - Identification

Box 469-490 of modelo 308, tax year 2009.

You enter this Text

Legal basis

Ley 37/1992 art. 21, art. 161
Real Decreto 1624/1992 art. 30 bis
Orden EHA/3786/2008 art. 2, art. 11

Registry identifiers

Casilla id: decl.mtn-embarcacion-identificacion
Semantic role: mtn_embarcacion_identificacion
Registry section: declarante.liquidacion
Sources: aeat-dr-308-2019
Revisions: 2019-y-siguientes

491-495

NMT - Vessels - Maximum length

Box 491-495 of modelo 308, tax year 2009.

You enter this Text

Legal basis

Ley 37/1992 art. 21, art. 161
Real Decreto 1624/1992 art. 30 bis
Orden EHA/3786/2008 art. 2, art. 11

Registry identifiers

Casilla id: decl.mtn-embarcacion-eslora
Semantic role: mtn_embarcacion_eslora
Registry section: declarante.liquidacion
Sources: aeat-dr-308-2019
Revisions: 2019-y-siguientes

496-535

NMT - Aircraft - Manufacturer

Box 496-535 of modelo 308, tax year 2009.

You enter this Text

Legal basis

Ley 37/1992 art. 21, art. 161
Real Decreto 1624/1992 art. 30 bis
Orden EHA/3786/2008 art. 2, art. 11

Registry identifiers

Casilla id: decl.mtn-aeronave-fabricante
Semantic role: mtn_aeronave_fabricante
Registry section: declarante.liquidacion
Sources: aeat-dr-308-2019
Revisions: 2019-y-siguientes

536-615

NMT - Aircraft - Make

Box 536-615 of modelo 308, tax year 2009.

You enter this Text

Legal basis

Ley 37/1992 art. 21, art. 161
Real Decreto 1624/1992 art. 30 bis
Orden EHA/3786/2008 art. 2, art. 11

Registry identifiers

Casilla id: decl.mtn-aeronave-marca
Semantic role: mtn_aeronave_marca
Registry section: declarante.liquidacion
Sources: aeat-dr-308-2019
Revisions: 2019-y-siguientes

616-637

NMT - Aircraft - Serial no.

Box 616-637 of modelo 308, tax year 2009.

You enter this Text

Legal basis

Ley 37/1992 art. 21, art. 161
Real Decreto 1624/1992 art. 30 bis
Orden EHA/3786/2008 art. 2, art. 11

Registry identifiers

Casilla id: decl.mtn-aeronave-serie
Semantic role: mtn_aeronave_serie
Registry section: declarante.liquidacion
Sources: aeat-dr-308-2019
Revisions: 2019-y-siguientes

638-641

NMT - Aircraft - Year of manufacture

Box 638-641 of modelo 308, tax year 2009.

You enter this Year

Legal basis

Ley 37/1992 art. 21, art. 161
Real Decreto 1624/1992 art. 30 bis
Orden EHA/3786/2008 art. 2, art. 11

Registry identifiers

Casilla id: decl.mtn-aeronave-ano
Semantic role: mtn_aeronave_ano
Registry section: declarante.liquidacion
Sources: aeat-dr-308-2019
Revisions: 2019-y-siguientes

642-651

NMT - Aircraft - Maximum take-off weight

Box 642-651 of modelo 308, tax year 2009.

You enter this Text

Legal basis

Ley 37/1992 art. 21, art. 161
Real Decreto 1624/1992 art. 30 bis
Orden EHA/3786/2008 art. 2, art. 11

Registry identifiers

Casilla id: decl.mtn-aeronave-peso
Semantic role: mtn_aeronave_peso
Registry section: declarante.liquidacion
Sources: aeat-dr-308-2019
Revisions: 2019-y-siguientes

652-668

NMT - Settlement - Acquisition price [01]

Box 652-668 of modelo 308, tax year 2009.

You enter this Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 21, art. 161
Real Decreto 1624/1992 art. 30 bis
Orden EHA/3786/2008 art. 2, art. 11

Registry identifiers

Casilla id: decl.mtn-precio-adquisicion
Semantic role: mtn_precio_adquisicion
Registry section: declarante.liquidacion
Sources: aeat-dr-308-2019
Revisions: 2019-y-siguientes

674-690

NMT - Settlement - Input VAT [03]

Box 674-690 of modelo 308, tax year 2009.

You enter this Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 21, art. 161
Real Decreto 1624/1992 art. 30 bis
Orden EHA/3786/2008 art. 2, art. 11

Registry identifiers

Casilla id: decl.mtn-iva-soportado
Semantic role: mtn_iva_soportado
Registry section: declarante.liquidacion
Sources: aeat-dr-308-2019
Revisions: 2019-y-siguientes

691-707

NMT - Settlement - Sale price [04]

Box 691-707 of modelo 308, tax year 2009.

You enter this Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 21, art. 161
Real Decreto 1624/1992 art. 30 bis
Orden EHA/3786/2008 art. 2, art. 11

Registry identifiers

Casilla id: decl.mtn-precio-venta
Semantic role: mtn_precio_venta
Registry section: declarante.liquidacion
Sources: aeat-dr-308-2019
Revisions: 2019-y-siguientes

713-729

NMT - Settlement - Maximum refundable [06]

Box 713-729 of modelo 308, tax year 2009.

You enter this Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 21, art. 161
Real Decreto 1624/1992 art. 30 bis
Orden EHA/3786/2008 art. 2, art. 11

Registry identifiers

Casilla id: decl.mtn-maximo-devolver
Semantic role: mtn_maximo_devolver
Registry section: declarante.liquidacion
Sources: aeat-dr-308-2019
Revisions: 2019-y-siguientes

730-746

NMT - Settlement - VAT to refund on intra-Community supplies [07]

Box 730-746 of modelo 308, tax year 2009.

You enter this Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 21, art. 161
Real Decreto 1624/1992 art. 30 bis
Orden EHA/3786/2008 art. 2, art. 11

Registry identifiers

Casilla id: decl.mtn-iva-devolver-eib
Semantic role: mtn_iva_devolver_eib
Registry section: declarante.liquidacion
Sources: aeat-dr-308-2019
Revisions: 2019-y-siguientes

747-763

NMT - Settlement - VAT to refund on transport activity [18]

Box 747-763 of modelo 308, tax year 2009.

You enter this Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 21, art. 161
Real Decreto 1624/1992 art. 30 bis
Orden EHA/3786/2008 art. 2, art. 11

Registry identifiers

Casilla id: decl.mtn-iva-devolver-transporte
Semantic role: mtn_iva_devolver_transporte
Registry section: declarante.liquidacion
Sources: aeat-dr-308-2019
Revisions: 2019-y-siguientes

764-780

NMT - Settlement - Input VAT art. 21.4º, párrafo 2º LIVA [19]

Box 764-780 of modelo 308, tax year 2009.

You enter this Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 21, art. 161
Real Decreto 1624/1992 art. 30 bis
Orden EHA/3786/2008 art. 2, art. 11

Registry identifiers

Casilla id: decl.mtn-iva-soportado-art21
Semantic role: mtn_iva_soportado_art21
Registry section: declarante.liquidacion
Sources: aeat-dr-308-2019
Revisions: 2019-y-siguientes

781-797

NMT - Settlement - VAT to refund art. 21.4º, párrafo 2º LIVA [20]

Box 781-797 of modelo 308, tax year 2009.

You enter this Amount in euros

Zero or more

Legal basis

Ley 37/1992 art. 21, art. 161
Real Decreto 1624/1992 art. 30 bis
Orden EHA/3786/2008 art. 2, art. 11

Registry identifiers

Casilla id: decl.mtn-iva-devolver-art21
Semantic role: mtn_iva_devolver_art21
Registry section: declarante.liquidacion
Sources: aeat-dr-308-2019
Revisions: 2019-y-siguientes

932-965

Refund - IBAN

Box 932-965 of modelo 308, tax year 2009.

You enter this IBAN

Legal basis

Ley 37/1992 art. 21, art. 161
Real Decreto 1624/1992 art. 30 bis
Orden EHA/3786/2008 art. 2, art. 11

Registry identifiers

Casilla id: decl.devolucion-iban
Semantic role: devolucion_iban
Registry section: declarante.liquidacion
Sources: aeat-dr-308-2019
Revisions: 2019-y-siguientes

966-976

Refund - SWIFT-BIC

Box 966-976 of modelo 308, tax year 2009.

You enter this BIC

Legal basis

Ley 37/1992 art. 21, art. 161
Real Decreto 1624/1992 art. 30 bis
Orden EHA/3786/2008 art. 2, art. 11

Registry identifiers

Casilla id: decl.devolucion-bic
Semantic role: devolucion_bic
Registry section: declarante.liquidacion
Sources: aeat-dr-308-2019
Revisions: 2019-y-siguientes

Declarante¶

ejercicio

Filing year to which the request relates

Reference only Year

Required

Legal basis

Ley 37/1992 art. 21, art. 161
Real Decreto 1624/1992 art. 30 bis
Orden EHA/3786/2008 art. 2

Registry identifiers

Casilla id: decl.ejercicio
Semantic role: filing_year
Registry section: declarante
Sources: aeat-dr-308-2019
Revisions: 2019-y-siguientes 2016-2018 2011-julio-2015 2009-2011-junio

tipo-solicitud

Request type (equivalence surcharge / art 30 bis / art 21.4 / occasional taxable person / simplified transport regime)

Reference only Text

Required

Legal basis

Ley 37/1992 art. 21, art. 161
Real Decreto 1624/1992 art. 30 bis
Orden EHA/3786/2008 art. 2

Registry identifiers

Casilla id: decl.tipo-solicitud
Semantic role: tipo_solicitud
Registry section: declarante
Sources: aeat-dr-308-2019
Revisions: 2019-y-siguientes