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VAT practical manual 2022.

General refund case

Taxpayers who have not been able to make the deductions because they exceed the amount of the accrued contributions, may request the return 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 anus.

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

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

Once the aforementioned 6-month period has elapsed without payment of the refund having been ordered for reasons 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 ordering the payment of the refund without the need for it to be claimed by the taxable person.

Refunds will be made by bank transfer. However, when exceptional circumstances justify it, the refund may be made by crossed or registered check 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.