VAT. Refund. Reimbursement procedure.
General Details
Denomination
VAT. Refund. Reimbursement procedure.
Procedure type
Taxation
Subject
Taxes
Purpose
The purpose of the refund procedure is to refund the amounts that apply in accordance with the provisions of the regulations for each tax. Refunds derived from the regulations of each tax are those corresponding to amounts paid or duly supported as a consequence of the application of the Value Added Tax.
Responsible body
State Revenue Office
General information of the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematic
Associates
AEAT offices
Documentation
A self-assessment must be submitted, resulting in an amount to be returned.
Phases of the procedure/service
Start: At the request of the taxpayer, through the presentation of a self-assessment that results in an amount to be returned, a refund request or a communication of data, in accordance with the provisions of each case in the regulations governing each tax.
Procedure: The Administration will examine the documentation presented and compare it with the data and background information in its possession.
End: The return procedure will end in one of the following ways: a) Agreement in which the requested refund is recognized. The agreement will be deemed to have been notified upon receipt of the bank transfer or, where applicable, the check. When the recognized return is subject to total or partial precautionary retention, the adoption of the precautionary measure will be notified along with the return agreement. The recognition of the refund will not prevent the subsequent verification of the tax obligation through verification or investigation procedures. b) Expiry. When the procedure is stopped for reasons attributable to the taxpayer, the Administration will warn you that, after three months, it may declare its expiration. c) By the initiation of a data verification, limited verification or inspection procedure. ** Once the period established in the regulations for each tax has elapsed and, in any case, the period of six months, without the payment of the refund having been ordered for reasons attributable to the Tax Administration, the latter will pay the late payment interest. without the need for the obligated party to request it. Default interest will accrue from the end of said period until the date on which payment is ordered on the amount of the refund that may be applicable.
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 contested act or the day on which the procedure or the prior appeal for reconsideration can be understood to have been resolved. It will be directed to the administrative body that issued the claimable act.
Information linked to electronic processing
Identification system
Electronic DNI, Electronic Certificate, PIN Code
Interactivity level
Level 4: Electronic processing
Regulations
Basic Regulations
-
Ley 58/2003, de 17 de diciembre,
General Tributaria. Artículos 31, 124 a 127. (BOE 18-diciembre-2003)
-
Real Decreto 1065/2007, de 27 de julio,
por el que se aprueba el Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos. Artículos 122 a 125. (BOE 5-septiembre-2007)
-
Real Decreto 1624/1992, de 29 de diciembre,
por el que se aprueba el Reglamento del Impuesto sobre el Valor Añadido. (BOE 31-diciembre-1992)
-
Ley 37/1992, de 28 de diciembre,
del Impuesto sobre el Valor Añadido ( BOE 29-diciembre-1992)
Processing regulations
Orden EHA/1375/2009, de 26 de mayo,por la que se aprueban los modelos de declaración del Impuesto sobre Sociedades y del Impuesto sobre la Renta de no Residentes correspondiente a establecimientos permanentes y a entidades en régimen de atribución de rentas constituidas en el extranjero con presencia en territorio español, para los periodos impositivos iniciados entre el 1 de enero y el 31 de diciembre de 2008, se dictan instrucciones relativas al procedimiento de declaración e ingreso y se establecen las condiciones generales y el procedimiento para su presentación telemática y se modifican otras disposiciones relativas a la gestión de determinadas autoliquidaciones. ( BOE, 30-mayo-2009 )