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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).

General Details


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





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

General information of the procedure

Start form


Applicant: Citizen

Place for presentation

AEAT offices.


Post offices.



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.

Termination. The return procedure will end in one of the following ways: Agreement in which the requested refund is recognized (the agreement will be understood to be notified by 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). Expiration (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). By the beginning of a data verification procedure, limited verification or inspection. Once the period established in the regulations for each tax has elapsed and, in any case, the period of six months, 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 need. that the obligated party requests 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.


Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office


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.

Information linked to electronic processing

Identification system

Electronic certificate, PIN code

Interactivity level

Level 4: Electronic processing


Basic Regulations

  • Ley 58/2003, de 17 de diciembre,

    General Tributaria. Artículos 31, 124 a 127. (BOE 18-diciembre-2003)

  • Real Decreto 1065/2007, de 27 de julio,

    por el que se aprueba el Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos. Artículos 122 a 125. (BOE 5-septiembre-2007)

Regulations that approve the inclusion of the procedure or service in the registry

Resolución de 28 de diciembre de 2009, de la Presidencia de la Agencia Estatal de Administración Tributaria,

por la que se crea la sede electrónica y se regulan los registros electrónicos de la Agencia Estatal de Administración Tributaria ( BOE 29-diciembre-2009 )