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IRNR (Income Tax for Non-Residents).RefundReimbursement procedure.

General data


IRNR (Income Tax for Non-Residents).RefundReimbursement procedure.

Type of procedure





Non-Resident Income Tax (IRNR).The purpose of the refund procedure is to reimburse the amounts due in accordance with the provisions of the regulations for each tax.Refunds derived from the regulations of each tax are those corresponding to amounts paid or duly borne as a consequence of the application of the tax.This also applies to payments on account to be made by the tax authorities in advance of deductions to be made from any tax.

Responsible body

Tax Agency

General information on the procedure

Start-up method


Applicant:Citizen - Company

Place of presentation


Collaborating Entities

AEAT offices


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

Phases of the procedure/service

Home:At the request of the taxpayer, by filing a self-assessment resulting in an amount to be refunded, a request for refund or a communication of data, in accordance with the provisions in each case in the regulations governing each tax.

Processing:The Administration shall examine the documentation submitted and check it against the data and background information in its possession.

Termination:The refund procedure shall be terminated in one of the following ways:a) Agreement recognising the refund applied for.The agreement shall be deemed to be notified upon receipt of the bank transfer or, where appropriate, the cheque.Where the refund recognised is subject to total or partial precautionary retention, the adoption of the precautionary measure shall be notified together with the refund agreement.Recognition of the refund shall not prevent subsequent verification of the tax liability through verification or investigation procedures.b) Forfeiture.When the procedure is paralysed for reasons attributable to the taxpayer, the Administration shall warn him that, after three months have elapsed, it may declare the procedure to have lapsed.(c) on the initiation of a verification, limited verification or inspection procedure.** Other.Once the period established in the regulations governing each tax and, in any case, the period of six months, has elapsed without the payment of the refund having been ordered for a reason attributable to the Tax Administration, the latter shall pay the interest for late payment, without the need for the obligor to request it.Interest for late payment shall accrue from the end of that period until the date on which payment is ordered on the amount of the refund that may be due.


Electronic processing

Resolution deadline

It does not have

Resolution body

Tax Agency


Replenishment:Deadline:One month.Optional, with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.

Economic-administrative claim:Deadline:One month from the day following the date of the decision to be appealed or the date on which the foregoing request for reconsideration was denied.It will be addressed to the administrative body that made the appealable decision.

Information linked to e-processing

Identification system

Electronic DNI, Electronic Certificate, PIN Key

Level of interactivity

Level 4:Electronic processing