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Model 228. Request for refund due to exemption for reinvestment in the main residence for taxpayers in the European Union and the European Economic Area with a tax information exchange system.

General Details

Denomination

Model 228. Request for refund due to exemption for reinvestment in the main residence for taxpayers in the European Union and the European Economic Area with a tax information exchange system.

Procedure type

Taxation

Subject

Taxes

Purpose

This application can be submitted electronically, as well as the pre-declaration.

Responsible body

State Revenue Office

General information of the procedure

Start form

interested

Applicant: Citizen

Place for presentation

Telematic

Phases of the procedure/service

It does not have specific processing phases

Forms

Electronic processing

Resolution deadline

Does not have

Resolution body

State Revenue Office

Resources

The filing of appeals is not appropriate

Information linked to electronic processing

Identification system

Electronic Spanish ID, Electronic certificate

Interactivity level

Level 4: Electronic processing

Regulations

Basic Regulations

  • Law 26/2014, of November 27,

    which modifies Law 35/2006, of November 28, on Personal Income Tax, the consolidated text of the Non-Resident Income Tax Law, approved by Royal Legislative Decree 5/2004 , of March 5, and other tax regulations. (BOE 28 - November - 2014)

  • Order HAP/2474/2015, of November 19,

    approving the form to apply for refunds due to the application of the exemption for reinvestment in the main residence in the area of Non-Resident Income Tax and the application form for the optional regime governed by Article 46 of the Consolidated Text of the Act on Income Tax for Non-Residents, and establishing the place, method, and deadline for filing these applications. (BOE 24 - November - 2015)