Model A23. Tax on Fluorinated Greenhouse Gases. Request for refund.

Denomination

Model A23. Tax on Fluorinated Greenhouse Gases. Request for refund.

Procedure type

Taxation

Subject

Taxes

Purpose

Importers and purchasers referred to in number 1 of section fifteen of article 5 of Law 16/2013, of October 29, may request a refund of the amount of tax paid by submitting form A23

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Online, at the Tax Agency eOffice

Phases of the procedure/service

Form A23 must be submitted electronically via the Internet, in accordance with the provisions of articles 2.a), 6, 7, 8, 9, 11, 18, 19.a), 20 and 21 of Order HAP/2194/2013, of 22 November, regulating the procedures and general conditions for the submission of certain self-assessments, information returns, census returns, communications and requests for tax refunds.

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office

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.

Economic-administrative claim. Term: One month from the day following the notification of the disputed claim or that on which the procedure or the previous appeal is deemed rejected. It will be addressed to the administrative body that issued the challengeable act. Filing will be mandatory through the AEAT Electronic Office when claimants are required to receive communications and notifications by electronic means.

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing