Personal Income Tax. Refund. Reimbursement procedure. Special system applicable to workers posted to Spanish territory. (Model 150. (For taxpayers who opted for this regime before 1 January 2015).

Denomination

Personal Income Tax. Refund. Reimbursement procedure. Special system applicable to workers posted to Spanish territory. (Model 150. (For taxpayers who opted for this regime before 1 January 2015).

Procedure type

Taxation

Subject

Taxes

Purpose

Derived from the Personal Income Tax, the refund procedure aims to refund the amounts that apply in accordance with the provisions of the regulations of each tax. Refunds derived from the regulations of each tax are those corresponding to amounts duly paid in or borne as a consequence of the application of the tax.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen

Place for presentation

AEAT offices.

Associates.

Post offices.

Telematics.

Documentation

Self-assessment form 150 or 151 resulting in an amount to be returned

Phases of the procedure/service

Start: At the request of the taxpayer, through the presentation of a self-assessment that results 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. **After 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 reasons attributable to the Tax Administration, the latter will pay the late payment interest. without the need for the obligated party to request it. Default interest will accrue from the end of said period until the date on which payment is ordered on the amount of the refund that may be applicable.

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 certificate, PIN code

Interactivity level

Level 4: Electronic processing