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
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
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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)