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Practical Handbook VAT 2021

General refund case

Taxpayers who have not been able to make deductions because the amount of the deductions exceeds the amount of tax due may request a refund of the balance in their favour existing at 31 December of each year in the self-assessment corresponding to the last settlement period of that year.

They must file the self-assessment electronically via the Internet or, in the case of a pre-declaration, at the collaborating bank where they intend to receive the refund or at the Delegation or Administration of the AEAT corresponding to their tax domicile.

The administration is obliged to make a provisional settlement within six months of the end of the deadline for filing the tax return.In the case of self-assessments submitted after the deadline, the 6 months shall be calculated from the date of submission.Where the return or provisional settlement results in a refund, the tax authorities shall automatically refund the amount.If the provisional settlement is not made within this period, the full amount requested shall be refunded ex officio.

Once the aforementioned period of 6 months has elapsed without the payment of the refund having been ordered for reasons attributable to the Administration, interest for late payment shall be applied to the amount pending refund from the day following the end of said period until the date on which payment of the refund is ordered without the need for the taxpayer to make a claim for it.

Refunds will be made by bank transfer.However, where there are exceptional circumstances that justify it, the refund may be made by crossed cheque or nominative cheque of the Banco de España.

The self-assessments of VAT with a refund result and with a request for issue by means of a nominative or crossed cheque, shall be presented together with a letter requesting this form of refund at the Delegation or Administration of the AEAT of the tax domicile of the declarant.