Refund of undue payments

Denomination

Refund of undue payments

Procedure type

Taxation

Subject

Taxes

Purpose

Special review procedure for recognition of the right to refund in any of the following circumstances: When there has been a duplication in the payment of tax debts or penalties, when the amount paid has been greater than the amount to be paid resulting from an administrative act or a self-assessment, when amounts corresponding to tax debts or penalties have been paid after the limitation periods have elapsed or when so established by tax regulations.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

AEAT offices

Telematic

Post Offices

Other places contemplated in article 16 of Law 39/2015.

Documentation

The application will be submitted together with the documents that accredit the refund right, indicating the means chosen to carry out the refund from among those indicated by the competent local office.

Phases of the procedure/service

Start: Submission of the application or initiation agreement by the competent body. When the procedure is initiated automatically by the local office, the interested party shall be notified of the initiation agreement. When the data held by the Tax Agency are sufficient to formulate an assessment proposal, the procedure may be initiated by notification of this proposal.

Procedure: Verification of the circumstances that determine the right to refund. The proposed resolution is notified by granting a period of 10 days for the presentation of allegations and the documents or supporting documents deemed necessary. This formality may be left out if the proposal is the same as that requested the party obliged to make the payment.

Resolution: The body with authority to resolve, shall issue a reasoned resolution in which, if appropriate, the right to refund shall be agreed, as well as the holder of the right and the amount of the refund.

Enforcement: return of the recognized amount.

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office

Resources

Replacement: Term: One month. On a discretionary basis, before the office from which the administrative act to be appealed comes, 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 addressed to the administrative body that issued the challengeable act.

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing