ES. Return. Reimbursement procedure. Groups.

Denomination

ES. Return. Reimbursement procedure. Groups.

Procedure type

Taxation

Subject

Taxes

Purpose

The procedure for refunding the Corporate Tax in relation to groups under a tax consolidation regime aims to refund the amounts that apply in accordance with the provisions of the Corporate Tax regulations. Refunds derived from the regulations are those corresponding to amounts paid or duly supported as a consequence of the application of the Tax.

Responsible body

State Revenue Office

Start form

interested

Applicant: Company

Place for presentation

Telematics, at the electronic headquarters of the Tax Agency.

Documentation

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: 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.

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office

Resources

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. Filing will be mandatory through the AEAT electronic headquarters when claimants are required to receive communications and notifications by electronic means.

Identification system

Electronic certificate

Interactivity level

Level 4: Electronic processing