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 for the final price of certain energy products.
Responsible body
State Revenue Office
General information of the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematics, at the electronic headquarters of the Tax Agency.
Phases of the procedure/service
Start: Bonus returns; A request for the return of the bonuses made in the previous month will be submitted monthly, in the first 15 calendar days of the months of May, June and July 2022.
Procedure: consistency check of fuel supply information in the reference period.
End: The agreed refund will be paid by bank transfer, the refund agreement being understood to be notified upon receipt of the transfer. After the period of one month has elapsed, counted from the end of the period for submitting the refund request, without the refund having been made, the request may be deemed 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 directed to the administrative body that issued the claimable act.
Information linked to electronic processing
Identification system
Electronic Spanish ID, Electronic certificate
Interactivity level
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)