Compensations
You can obtain information about the procedures related to both the compensations requested by the taxpayer and those carried out ex officio by the Administration.
Highlights
Information
- What is offsetting?
I want to know what compensation is
- Tax rates
Find out about the different forms of compensation
- General procedural issues
Find out how you can apply for compensation
- Resources
We inform you about the possibilities to challenge a compensation agreement.
Help
- Collection Call Center
- Taxpayer assistance guide via electronic office (5.47 MB - pdf )
- Assistance and Appointment
It is recommended to book an appointment to avoid waiting
- Ley 58/2003, de 17 de diciembre, artículos 71 a 74
General Tributaria.
- Real Decreto 939/2005, de 29 de julio, artículos 55 a 60
por el que se aprueba el Reglamento General de Recaudación.