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Form 309. VAT. Tax return-non-periodic settlement.
| SIA code: 992821Facilitate filing of the non-periodic return-settlement for value added tax.
Diplomatic bag
| SIA code: 182750Procedure for filing diplomatic bag goods returns.
Submission by the party liable for the tax payment subject to the special VAT scheme for agricultural, animal farming and fishing activities on form 341, requesting payment of compensation under the special scheme for agricultural, animal farming and fishing activities.
Facilitate filing of the recapitulatory return of intracommunity transactions
The entrepreneurs or professionals not established in the territory of application of the tax, who fulfil certain requirements established in the regulations, may exercise the right to a refund for Value Added Tax they have paid or, as appropriate, which has been applied to them in the territory, in this case, Spain. This procedure falls into three categories: 1) Request for the refund of VAT paid in other Member States by business people or professionals established in the territory of application of the tax, in the Canary Islands, Ceuta or Melilla (Form 360) 2) Requests for the refund of VAT paid in the territory where the tax applies by business persons or professionals established in the Canary Islands, Ceuta or Melilla: (Form 360) 3) Request for the refund of VAT paid in the territory where the tax applies by business persons or professionals established in third countries which with there is a reciprocity agreement: (Form 361)
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State Tax Administration Agency. AEAT
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