Model A23. Tax on Fluorinated Greenhouse Gases. Request for refund.
General Details
Denomination
Model A23. Tax on Fluorinated Greenhouse Gases. Request for refund.
Procedure type
Taxation
Subject
Taxes
Purpose
The 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 the tax paid by presenting form A23.
Responsible body
State Revenue Office
General information of the procedure
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 November 22, which regulates the procedures and general conditions for the presentation of certain self-assessments, information returns, census returns, communications and requests for refunds of a tax nature
Forms
Resolution deadline
6 months
Resolution body
State Revenue Office
Resources
Replacement: Term. One month. Optionally, before the office from which the administrative act to be appealed comes from, 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 directed to the administrative body that issued the claimable act. Filing will be mandatory through the AEAT electronic headquarters when claimants are required to receive communications and notifications by electronic means.
Information linked to electronic processing
Identification system
Electronic DNI, Electronic Certificate, PIN Code
Interactivity level
Level 4: Electronic processing
Regulations
Basic Regulations
Orden HFP/826/2022, de 30 de agosto,por la que se aprueba el modelo 587 "Impuesto sobre los Gases Fluorados de Efecto Invernadero. Autoliquidación" y el modelo A23 "Impuesto sobre los Gases Fluorados de Efecto Invernadero. Solicitud de devolución", se determinan la forma y procedimiento para la presentación de los mismos, y se regulan la inscripción en el Registro territorial y la llevanza de la contabilidad de existencias (BOE, 31-agosto-2022)