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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 return the amounts that come from the provisions of the Value Added Tax regulations.

Responsible body

State Revenue Office

General information on the procedure

Starting method

Interested party

Applicant: Citizen-Company

Place for presentation


Collaborating Entities

Offices of the Tax Agency


Self-assessment must be filed for which a amount to be returned is due,

Process/service phases

Start: At the request of the taxpayer, by submitting a self-assessment of which 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 submitted and compare it with the data and background it has been in its possession.

End: The return procedure will end in one of the following ways: A) Agreement in which the requested refund is recognised. The agreement shall be deemed to be notified by the receipt of the bank transfer or, where applicable, by the cheque. When the recognised refund is subject to total or partial interim withholding, the adoption of the precautionary measure will be notified together with the repayment agreement. The recognition of the refund shall not prevent subsequent verification of the tax obligation by means of the verification or investigation procedures. b) Expiry. When the procedure is suspended for reasons attributable to the taxpayer, the Administration will inform you that, after three months, you will be able to declare its expiry. C) At the start of a procedure for verifying data, limited verification or inspection. * After the period established in the regulatory standards of each tax has elapsed and, in any case, the six-month period, without the payment of the refund being ordered for reasons attributable to the Tax Administration, the Tax Agency will pay the late payment interest, without the need for the taxpayer to request it. The late payment interest will accrue from the end of this period until the date on which the payment is ordered on the amount of the refund, as applicable.


Electronic processing

Resolution deadline

6 Month/s

Resolution body

State Revenue Office


Economic-administrative claim: Term: One month from the day following the notification of the contested act or to the day on which the procedure or previous appeal for reversal can be considered resolved. He/she will address the administrative body that has issued the claim.

Replacement: Term: One month. On a poteative basis, before the branch from which the administrative act comes to appeal, stating that it has not filed an economic-administrative claim.

Information related to electronic processing

Identification system

Electronic DNI, Electronic certificate, PIN code

Level of interactivity

Level 4: Electronic processing


Basic Regulations