VAT. Refund. Reimbursement procedure.
General Details
Denomination
VAT. Refund. Reimbursement procedure.
Procedure type
Taxation
Subject
Taxes
Purpose
The refund procedure aims to return the amounts that are due in accordance with the provisions of the regulations for each tax. Refunds arising from the regulations of each tax are those corresponding to amounts duly paid or supported as a result of the application of the Value Added Tax.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematic
Associates
AEAT offices
Documentation
A self-assessment must be submitted which results in an amount to be refunded.
Phases of the procedure/service
Start: At the request of the taxpayer, by submitting a self-assessment showing an amount to be refunded, a refund request or a communication of data, in accordance with the provisions in each case of the regulations governing each tax.
Procedure: The Administration will examine the documentation submitted and compare it with the data and background information in its possession.
Termination. The return procedure will end in one of the following ways: Agreement recognizing the requested refund (the agreement will be deemed notified upon receipt of the bank transfer or, where applicable, the check). When the recognised return is subject to total or partial precautionary retention, the adoption of the precautionary measure will be notified together with the return agreement. The recognition of the refund will not prevent the subsequent verification of the tax obligation through verification or investigation procedures. Expiry. (when the procedure is suspended for reasons attributable to the taxpayer, the Administration will warn him/her that, after three months, it may declare the procedure lapse). For the initiation of a data verification procedure, limited verification or inspection. Once the period established in the regulations governing each tax has elapsed and, in any case, the period of six months, without the payment of the refund having been ordered for a reason attributable to the tax administration, the latter will pay the late payment interest, without the need for the obliged party to request it. Late payment interest will accrue from the end of said period until the date on which payment is ordered on the amount of the refund, if applicable.
Forms
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 notification of the contested act or from the day on which the procedure or prior appeal for reconsideration may be deemed to have been resolved. It will be addressed to the administrative body that issued the challengeable act.
Information related to electronic processing
Identification system
Electronic ID, Electronic Certificate, PIN Code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
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Ley 58/2003, de 17 de diciembre,
General Tributaria. Artículos 31, 124 a 127. (BOE 18-diciembre-2003)
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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)
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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)
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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 )