Refund for income earned during suspended periods of the Tax on the value of electrical energy production. Model 583
General Details
Denomination
Refund for income earned during suspended periods of the Tax on the value of electrical energy production. Model 583
Procedure type
Taxation
Subject
Taxes
Purpose
Procedure for processing applications for refunds of undue income during the period in which the tax on the value of electricity production was suspended. On an exceptional and temporary basis, the tax on the value of electricity production was suspended for the third and fourth quarters of 2021 and for the years 2022 and 2023. This measure has meant that the remuneration corresponding to the electricity incorporated into the system during the aforementioned suspension period is exempt from tax.
Responsible body
State Revenue Office
General information about 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. 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 Management Offices and II. Excise Duties
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 Spanish ID, Electronic certificate
Level of interactivity
Level 4: Electronic processing