Form 341. VAT. Reimbursement of compensations in the Special Tax System of agriculture, livestock and fisheries.

Denomination

Form 341. VAT. Reimbursement of compensations in the Special Tax System of agriculture, livestock and fisheries.

Procedure type

Taxation

Subject

Taxes

Purpose

Presentation by the taxpayer subject to the special VAT regime for agriculture, livestock and fishing of form 341 of request for reimbursement of compensation in the special regime for agriculture, livestock and fishing.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics.

Documentation

Form 341, request for reimbursement of compensation in the special regime for agriculture, livestock and fishing.

Phases of the procedure/service

Start: Presentation by the taxpayer of form 341, requesting reimbursement of compensation in the special regime for agriculture, livestock and fishing. Said presentation will be made in the first twenty calendar days of April, July and October of each year, with respect to the previous calendar quarter, while that corresponding to the fourth quarter will be made during the first thirty calendar days of the month of January of the following calendar year.

Procedure: Verification by the Tax Administration of the origin of the requested refund.

Termination. The procedure can end in one of three ways: 1. Agreement to recognize the requested refund (with payment of late payment interest if more than six months have passed since the end of the period to submit the corresponding form 341). 2. Expiration of the procedure due to its cessation attributable to the interested party for a period exceeding three months. 3. Initiation of a data verification, limited verification or inspection procedure.

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 disputed claim or that on which the procedure or the previous appeal is deemed rejected. It will be directed to the administrative body that issued the claimable act.

Identification system

Electronic DNI, Electronic Certificate, PIN Code

Interactivity level

Level 4: Electronic processing