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
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.