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Proportionate refund of Tax on Economic Activities.

General Details

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 result of the application of article 89.2 of the Revised Text of the Law Regulating Local Finance.

Responsible body

State Revenue Office

General information about the procedure

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 request for refund

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 by 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 competent body to resolve the matter will issue a reasoned decision in which, if applicable, the right to a refund will be agreed upon, the holder 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. 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.

Information related to electronic processing

Identification system

Electronic ID, Electronic Certificate, Others, PIN Code

Level of interactivity

Level 4: Electronic processing

Regulations

Basic Regulations