Procedure

Form 341. VAT. Payment of compensation under the special VAT scheme for agricultural, animal farming and fishing activities.

General Data


Name

Form 341. VAT. Payment of compensation under the special VAT scheme for agricultural, animal farming and fishing activities.

Type of procedure

Tax

Subject

Taxes

Object

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.

Responsible body

Tax Agency

General information on the procedure


Start method

Interested party

Applicant: Company - Citizen

Place of presentation

Online.

Documents

Form 341, requesting reimbursement of the payment under the special scheme for agricultural, animal farming and fishing activities.

Procedure/service stages

Initial step: Submission by the party liable for the tax payment of Form 341, requesting payment of compensation under the special scheme for agricultural, animal farming and fishing activities. The request, which shall refer to the immediately previous calendar quarter, shall be submitted within the first twenty calendar days of April, July and October each year. The request corresponding to the fourth quarter shall be submitted within the first thirty calendar days of January of the following calendar year.
Formalities. Verification by the Tax Agency of the applicability of the requested payment. End. The outcome of the procedure may be any of the following three:
1. Agreement recognising the right to the requested payment (with payment of late payment interest if more than six months have elapsed since expiry of the deadline for submission of the corresponding form 341).
2. Expiry of the procedure due to suspension attributable to the interested party, for a period of more than three months.
3. Start of a data verification, limited verification or audit procedure

Forms

Form 341 (On-line processing)

Resolution deadline

6 Month/s

Resolution body

Tax Agency

Appeals

Economic-administrative claim: Application period: One month from the day following notification of the contested decision or from the date on which the proceedings or the prior motion for reversal are deemed as dismissed. It will be addressed to the administrative body that made the appealable decision.

Reconsideration: Application period: One month. Optional and filed with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.

Information concerning electronic procedure


Identification system

Electronic DNI (Spanish National ID), Electronic certificate, Clave PIN

Interactivity level

Level 4: Electronic processing

Normativa


Normativa de tramitación

Orden EHA/3212/2004, de 30 de septiembre, por la que se establecen las condiciones generales y el procedimiento para la presentación telemática por internet de las declaraciones correspondientes a los modelos 308, 309, 341, 370, 371, 430 y 480. (BOE 8-octubre-2004).

Normativa Básica

ORDEN de 15 de diciembre de 2000 por la que se aprueba el modelo 341 en pesetas y en euros, de solicitud de reintegro de compensaciones en el régimen especial de la agricultura, ganadería y pesca del Impuesto sobre el Valor Añadido. (BOE 18-diciembre-2000)