Proportionate refund of Tax on Economic Activities.

Denomination

Proportionate refund of Tax on Economic Activities.

Procedure type

Taxation

Subject

Taxes

Purpose

Management of the refund of the fee corresponding to the calendar quarters in which the activity has not been carried out in the case of provincial and national fees, as a consequence of the application of article 89.2 of the Consolidated Text of the Law Regulating Local Treasury.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen

Place for presentation

Telematic

AEAT Offices

Post Offices.

Other places contemplated in article 16 of Law 39/2015.

Documentation

Written refund request

Phases of the procedure/service

Start: submission of the application by the interested party

Procedure: verification of the circumstances that determine the right to a refund. The proposed resolution is notified, granting a period of 10 days for the presentation of allegations and the documents or supporting documents deemed necessary. This formality may be left out if the proposal is the same as that requested the party obliged to make the payment.

Resolution: The body competent to resolve will issue a reasoned resolution in which, if applicable, the right to refund will be agreed, the owner of the right and the amount of the refund will be determined.

Enforcement: return of the recognized amount.

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.

Identification system

Electronic DNI, Electronic certificate, Others, PIN code

Interactivity level

Level 4: Electronic processing