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Modelo 308: VAT refund (special cases)

Modelo 308: VAT refund (special cases) is filed with Agencia Tributaria. With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. Estimated total cost: €19 to €19.

We file the modelo 308 with the AEAT (Spanish Tax Agency) to reclaim VAT paid in non-recurring situations: occasional taxable persons on the intra-EU sale or purchase of means of transport (art. 5.1.e LIVA), the travellers' scheme (art. 21 LIVA), the recargo de equivalencia (equivalence surcharge regime) combined with exports (art. 154 LIVA), and non-business public bodies. We check the deadline (30 calendar days from the transaction) and the limitation period (4 years, art. 66 LGT).

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Estimated total cost
€19 to €19
Managora's fee
€22.99 (21% VAT incl.)
Tasa (official government fee)
No tasa payable
Processing time
30 calendar days from the transaction. Limitation period of 4 years (art. 66 LGT).
Where it is filed
Agencia Tributaria ↗
What you receive
Application

Cost breakdown: Our fee 19 €, with no fee payable. You are claiming back the VAT you paid, so there is no additional official cost..

Modelo 308: VAT refund (special cases): how is it filed?

  1. 1Answer the chat questions (~8 minutes).
  2. 2We check which case applies, the 30-day deadline and that the VAT paid matches the refund claimed.
  3. 3Payment of 19 €.
  4. 4Sign the mandate from your phone.
  5. 5Electronic filing of the modelo 308 with the AEAT, together with the supporting invoices.
  6. 6We follow it up until the decision (6 months, art. 115 LIVA).

Which documents do you need?

  • •Invoices evidencing the VAT you paid.
  • •Documentation for the means of transport (if applicable): registration document, invoice, etc.
  • •DIVA or refund document (travellers' scheme).
  • •Evidence of the export (DUA, CMR, etc.).

Legal basis and things to bear in mind

  • This form is NOT recurring: it is filed only when the situation arises.
  • Types: occasional taxable person for means of transport / travellers' scheme / recargo de equivalencia for exporters / public bodies.
  • The deadline is 30 days, but the AEAT accepts claims up to 4 years later (limitation period, art. 66 LGT).
  • If the AEAT does not reply within 6 months: late-payment interest under art. 26 LGT.

Modelo 308: VAT refund (special cases): frequently asked questions

Modelo 308: VAT refund (special cases): how much does it cost?

The estimated total cost (our fee + official tasas and taxes) is €19 to €19: Our fee 19 €, with no fee payable. You are claiming back the VAT you paid, so there is no additional official cost.. Managora's fee is €22.99, 21% VAT included (€19.00 net + €3.99 VAT). This procedure carries no official tasa.

Modelo 308: VAT refund (special cases): how long does it take?

30 calendar days from the transaction. Limitation period of 4 years (art. 66 LGT).

Modelo 308: VAT refund (special cases): which documents do I need?

You need to have to hand: Invoices evidencing the VAT you paid., Documentation for the means of transport (if applicable): registration document, invoice, etc., DIVA or refund document (travellers' scheme)., Evidence of the export (DUA, CMR, etc.).. You do not upload them here: we collect the details through the guided chat.

Who files the procedure?

Managora files it in your name with Agencia Tributaria. You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.

Can it be done online?

Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.

Related procedures

Based on the legislation in force and on the official site of the competent authority: Agencia Tributaria ↗.

Shall we get started with «Modelo 308: VAT refund (special cases)»?

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