Extraordinary and temporary bonus on the final price of certain energy products.
General Details
Denomination
Extraordinary and temporary bonus on the final price of certain energy products.
Procedure type
Taxation
Subject
Customs
Purpose
Extraordinary and temporary bonus measure on the final price of certain energy products.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematics, at the Tax Agency's electronic headquarters.
Phases of the procedure/service
Start: Returns bonuses; A request for a refund of the bonuses made in the previous month must be submitted monthly, within the first 15 calendar days of the months of May, June and July 2022.
Procedure: Checking the consistency of fuel supply information over the reference period.
End: The agreed refund will be paid by bank transfer, and the refund agreement will be deemed to have been notified upon receipt of the transfer. After a period of one month, counted from the end of the period for submitting the refund request, without the refund having been made, the request may be deemed to have been rejected.
Advance payment request: It can be requested before April 15, 2022.
Forms
Resolution deadline
1 Month/s
Resolution body
State Revenue Office
Resources
Replacement: within a period of one month, optional, with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.
Economic-administrative claim: one month from the day following notification of the contested measure or from the date on which the proceedings or the prior motion for reversal are resolved. It will be addressed to the administrative body that issued the challengeable act.
Information related to electronic processing
Identification system
Electronic Spanish ID, Electronic certificate
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
Real Decreto-ley 6/2022, de 29 de marzo,por el que se adoptan medidas urgentes en el marco del Plan Nacional de respuesta a las consecuencias económicas y sociales de la guerra en Ucrania (BOE 30-marzo-2022)