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II. Excise Duties Refund of unduly paid taxes for IVMDH.

General Details


II. Excise Duties Refund of unduly paid taxes for IVMDH.

Procedure type





Refund of undue income from retail sales tax on certain hydrocarbons: Application for the taxpayer of the tax or the tax due to the Special Taxes Management Office, which processes and agrees whether or not the refund is due.

Responsible body

State Revenue Office

General information on the procedure

Starting method

Interested party

Applicant: Citizen-Company

Place for presentation


Offices of the Tax Agency


Request for refund of unduly paid instalments.

Process/service phases

Start: Filing an application with the Management Office of II. Excise Duties

Procedure: By Management Branch of II. Excise Duties

End: Resolution by Management Branch of II. Excise Duties


Electronic processing

Resolution deadline

6 Month/s

Resolution body

State Revenue Office


Replacement: Term: One month. On a poteative basis, before the branch from which the administrative act comes to appeal, stating that it has not filed an economic-administrative claim.

Economic-administrative claim: Term: One month from the day following the notification of the contested act or to the day on which the procedure or previous appeal for reversal can be considered resolved. He/she will address the administrative body that has issued the claim.

Information related to electronic processing

Identification system

Electronic DNI, Electronic certificate, PIN code

Level of interactivity

Level 4: Electronic processing


Basic Regulations

  • Act 58/2003 of 17 December,

    on Tax General. Article 155. (Official State Gazette 18-diciembre-2003)

  • Royal Decree 1065/2007, of 27 July,

    approving the General Regulations on the actions and procedures for tax management and inspection and the development of the common rules of tax application procedures. (Official State Gazette 05-septiembre-2007)