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VAT.RefundReimbursement procedure.

General data

Designation

VAT.RefundReimbursement procedure.

Type of procedure

Taxation

Subject

Taxes

Object

The purpose of the refund procedure is to reimburse the amounts due 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 borne as a consequence of the application of Value Added Tax.

Responsible body

Tax Agency

General information on the procedure

Start-up method

interested

Applicant:Citizen - Company

Place of presentation

Telematics

Collaborating Entities

AEAT offices

Documentation

A self-assessment must be submitted which results in a refundable amount

Phases of the procedure/service

Home:At the request of the taxpayer, by filing a self-assessment resulting in an amount to be refunded, a request for refund or a communication of data, in accordance with the provisions in each case in the regulations governing each tax.

Processing:The Administration shall examine the documentation submitted and check it against the data and background information in its possession.

Termination:The refund procedure shall be terminated in one of the following ways:a) Agreement recognising the refund applied for.The agreement shall be deemed to be notified upon receipt of the bank transfer or, where appropriate, the cheque.Where the refund recognised is subject to total or partial precautionary retention, the adoption of the precautionary measure shall be notified together with the refund agreement.Recognition of the refund shall not prevent subsequent verification of the tax liability through verification or investigation procedures.b) Forfeiture.When the procedure is paralysed for reasons attributable to the taxpayer, the Administration shall warn him that, after three months have elapsed, it may declare the procedure to have lapsed.(c) on the initiation of a verification, limited verification or inspection procedure.** Once the period established in the regulations governing each tax and, in any case, the period of six months, has elapsed without the payment of the refund having been ordered for a reason attributable to the tax administration, the latter shall pay the interest for late payment, without the need for the obligor to request it.Interest for late payment shall accrue from the end of that period until the date on which payment is ordered on the amount of the refund that may be due.

Forms

Electronic processing

Resolution deadline

6 Months

Resolution body

Tax Agency

Resources

Replenishment:Deadline:One month.Optional, with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.

Economic-administrative claim:Deadline:One month from the day following the date of the decision to be appealed or the date on which the foregoing request for reconsideration was denied.It will be addressed to the administrative body that made the appealable decision.

Information linked to e-processing

Identification system

Electronic DNI, Electronic Certificate, PIN Key

Level of interactivity

Level 4:Electronic processing

Regulations

Processing regulations

Order EHA/1375/2009 of 26 May 2009,

which approves the corporate income tax and non-resident income tax return forms corresponding to permanent establishments and entities under the income allocation system incorporated abroad with a presence in Spanish territory, for tax periods commencing between 1 January and 31 December 2008, issues instructions regarding the procedure for filing and payment, establishes the general conditions and procedure for online filing and amends other provisions relating to the management of certain self-assessments.( BOE, 30-May-2009 )

Basic Regulations