IS. Return. Reimbursement procedure.

Denomination

IS. Return. Reimbursement procedure.

Procedure type

Taxation

Subject

Taxes

Purpose

Corporate tax. 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 tax.

Responsible body

State Revenue Office

Start form

interested

Applicant: Company

Place for presentation

Telematic

Documentation

A self-assessment declaration 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 declaration which results in an amount to be refunded.

Procedure: The Administration will examine the documentation submitted and compare it with the data and background information in its possession.

End: 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. Expiration (when the procedure is suspended for reasons attributable to the taxpayer, the Administration will warn the taxpayer 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

Electronic processing

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.

Identification system

Electronic certificate, PIN code

Level of interactivity

Level 4: Electronic processing