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Special Refund for Tax on the Value of Electricity generation.

General Details

Denomination

Special Refund for Tax on the Value of Electricity generation.

Procedure type

Taxation

Subject

Taxes

Purpose

It taxes the production of electrical energy.

Responsible body

State Revenue Office

General information about the procedure

Start form

interested

Applicant: Citizen

Place for presentation

AEAT offices.

Phases of the procedure/service

Start. Submission of application.

Procedure: Customs and IIEE Management Offices. Respond to requirements, draw up claims and/or provide documents or receipts.

Termination. Denial or refund agreement.

Implementation. Transmission to SGD.

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

Customs and IIEE Management Offices

Resources

Replacement: Term: One month. On a discretionary basis, before the office from which the administrative act to be appealed comes, stating that no economic-administrative claim has been filed against it.

Information related to electronic processing

Identification system

Electronic certificate, PIN code

Level of interactivity

Level 5: Proactive

Regulations

Basic Regulations

Orden HAP/703/2013, de 29 de abril,

por la que se aprueba el modelo 583 "Impuesto sobre el valor de la producción de la energía eléctrica. Autoliquidación y Pagos Fraccionados", y se establece la forma y procedimiento para su presentación.