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
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
- Real Decreto Legislativo 2/2004, de 5 de marzo por el que se aprueba el Texto refundido de la Ley Reguladora de las Haciendas Locales.,
-
Ley 58/2003, de 17 de diciembre,
General Tributaria (BOE 18-diciembre-2003)
-
Real Decreto 520/2005, de 13 de mayo,
por el que se aprueba el Reglamento general de desarrollo de la Ley 58/2003, de 17 de diciembre, General Tributaria, en materia de revisión en vía administrativa (BOE 27-mayo-2005).
-
Ley 39/2015, de 1 de octubre,
del Procedimiento Administrativo Común de las Administraciones Públicas (BOE 02-octubre-2015)