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VAT. Refund. Reimbursement procedure. Self-assessment.

General Details


VAT. Refund. Reimbursement procedure. Self-assessment.

Procedure type





The purpose of the refund procedure is to refund the corresponding amounts in accordance with the provisions of the Value Added Tax regulations.

Responsible body

State Revenue Office

General information of the procedure

Start form


Applicant: Citizen - Company

Place for presentation



AEAT offices


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.


Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office


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.

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.

Information linked to electronic processing

Identification system

Electronic DNI, Electronic Certificate, PIN Code

Interactivity level

Level 4: Electronic processing


Basic Regulations