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
- Tax Collection Helpline, REC@T.
- Taxpayer assistance guide via electronic office (5.47 MB - pdf )
- Appointments
Make an appointment to manage your procedures at our offices or by telephone.
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.