Am I entitled to a refund of the fee or part of the fee paid in the financial year if I cease to carry out the activity and how do I apply for the refund?

If you cease to carry out your activity before the end of the year, you are entitled to request a refund of the Business Activity Tax for the calendar quarters in which you have not carried out the activity, excluding the quarter in which you cease to carry out the activity.

The application for the refund of the part of the quota corresponding to the calendar quarters in which the activity has not been carried out can be made in the following ways:

• Online via the link on the right hand side of the page.

• By submitting a letter to the offices of the State Tax Administration Agency, the Post Office or the other places referred to in article 16 of Law 39/2015.

  The above is only valid for provincial and national taxes collected on behalf of the Tax Agency.

  For municipal taxes, the application for a refund must be addressed to the local authority responsible for collecting this tax.