Skip to main content

ES. Return. Reimbursement procedure.

General Details


ES. Return. Reimbursement procedure.

Procedure type





Corporate tax. The purpose of the refund procedure is to refund the amounts that apply in accordance with the provisions of the regulations for each tax. Refunds derived from the regulations of each tax are those corresponding to amounts duly paid or borne as a consequence of the application of the tax.

Responsible body

State Revenue Office

General information of the procedure

Start form


Applicant: Company

Place for presentation



A declaration-self-assessment must be submitted, resulting in an amount to be returned.

Phases of the procedure/service

Start: At the request of the taxpayer, by submitting a self-assessment declaration resulting in an amount to be returned.

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: Agreement in which the requested refund is recognized (the agreement will be understood to be notified by 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). Expiration (when the procedure is stopped due to reasons attributable to the taxpayer, the Administration will warn you that, after three months, it may declare its expiration). 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 need. that the obligated party requests 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


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.

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.

Information linked to electronic processing

Identification system

Electronic certificate, PIN code

Interactivity level

Level 4: Electronic processing


Basic Regulations