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Reimbursement of undue payments

General data


Reimbursement of undue payments

Type of procedure





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

Tax Agency

General information on the procedure

Start-up method


Applicant:Company - Citizen

Place of presentation

AEAT offices


Post Offices

Other places referred to in article 16 of Law 39/2015.


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

Home: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.

Processing:Verification of the circumstances that determine the right to refund.The proposed decision will be notified and a period of 10 days will be allowed for the presentation of allegations and any documents or supporting documents deemed necessary.This step can be dispensed with if the proposal is the same as the one requested by the obligee.

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.

Execution:refund of the recognised amount.


Electronic processing

Resolution deadline

6 Months

Resolution body

Tax Agency


Replenishment:Deadline:One month.Optional, with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.

Economic-administrative claim:Deadline:One month from the day following the day of notification of the contested act or the day on which the procedure or the previous appeal for reconsideration may be deemed to have been dismissed.It will be addressed to the administrative body that made the appealable decision.

Information linked to e-processing

Identification system

Electronic DNI, Electronic Certificate, PIN Key

Level of interactivity

Level 4:Electronic processing


Basic Regulations