Refund of undue payments
General Details
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: a) In the event of duplicity of payment tax debts or sanctions. b) When the amount paid is higher than the amount payable according to an administrative decision or a self-assessment. c) When amounts corresponding to payment of tax debts or sanctions after the deadlines for their prescription. d) When established by tax laws.
Responsible body
State Revenue Office
General information of the procedure
Start form
interested
Applicant: Company - Citizen
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, 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
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.
Information linked to electronic processing
Identification system
Electronic DNI, Electronic Certificate, PIN Code
Interactivity level
Level 4: Electronic processing
Regulations
Basic Regulations
-
Law 58/2003, of December 17,
on Tax General. Article 221. (BOE December 18, 2003)
-
Royal Decree 520/2005, of May 13,
approving the General Regulation implementing General Tax Law 58/2003 of 17 December, in relation to reviews in the administrative channel. Articles 14 to 20. (BOE May 27, 2005)