General refund case

Taxpayers who have not been able to make deductions because the amount of the deductions exceeds the accrued quotas may request a refund of the balance in their favor existing on December 31 of each year in the self-assessment corresponding to the last settlement period of said year.

They must submit the self-assessment electronically via the Internet or, if it is a pre-declaration, to the collaborating bank where they intend to receive the refund or to the Delegation or Administration of the AEAT corresponding to their tax domicile.

The Administration is obliged to carry out a provisional liquidation within six months from the end of the deadline for submitting the declaration. In self-assessments submitted late, the 6 months will be computed from the date of submission. When the declaration or provisional settlement results in an amount to be refunded, it will be refunded ex officio. If the provisional settlement is not carried out within this period, the total amount requested will be automatically returned.

Once the aforementioned 6-month period has elapsed without the payment of the refund having been ordered for a reason attributable to the Administration, late payment interest will be applied to the amount pending refund from the day following the end of said period and until the date of the order for payment of the refund without the need for the taxpayer to claim it.

Refunds will be made by bank transfer. However, when exceptional circumstances justify it, the refund may be made by means of a crossed or nominative cheque from the Bank of Spain.

Self-assessments of VAT with results to be returned and with a request for issuance by means of a nominative or crossed check, will be presented together with a document requesting said form of refund at the Delegation or Administration of the AEAT of the tax domicile of the declarant.