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

General data


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

Type of procedure





Derived from Personal Income Tax, the purpose of the refund procedure is to reimburse the appropriate amounts 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.

Responsible body

Tax Agency

General information on the procedure

Start-up method



Place of presentation

AEAT offices.

Collaborating Entities.

Post offices.



Self-assessment Form 150 or 151 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.

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.**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

6 Months

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 certificate, PIN key

Level of interactivity

Level 4:Electronic processing


Basic Regulations

  • Law 58/2003, of 17 December,

    General Taxation.Articles 31, 124 to 127.(BOE 18-December-2003)

  • Royal Decree 1065/2007, of 27 July

    which approves the General Regulations on tax management and inspection actions and procedures and on the development of the common rules for tax application procedures.Articles 122 to 125.(BOE 5-September-2007)

Regulation approving the inclusion of the procedure or service in the register

Resolution of 28 December 2009, of the Presidency of the State Tax Administration Agency,

creating the electronic headquarters and regulating the electronic registers of the State Tax Administration Agency ( BOE 29-December-2009 )