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Collection.Procedure for reimbursement of the cost of guarantees.

General data


Collection.Procedure for reimbursement of the cost of guarantees.

Type of procedure





Procedure aimed at obtaining the reimbursement of the costs of the guarantees provided in order to suspend the execution of the contested, deferred or debts paid in instalments if said decision or debt is subsequently declared inadmissible.

Responsible body

Tax Agency

General information on the procedure

Start-up method


Applicant:Citizen - Company

Place of presentation


AEAT offices.

Post Offices.

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


Application by the interested party.

Phases of the procedure/service

Home:Formal request by the interested party, addressed to the competent body – the local office that issued the decision declared inadmissible – for ruling thereon and rectification of the formal defects of the requests.

Processing:Procedures aimed at carrying out the necessary actions to verify the applicability of the requested reimbursement.

Termination:Full or partial upholding or dismissal.Enforcement:In the event that the request is upheld, it will imply the issue of the relevant court order to pay in favour of the loaning person or organisations, by the relevant means:crossed or personal cheque or bank transfer.


Electronic processing

Resolution deadline

6 Months

Resolution body

Tax Agency or the bodies or organisations that issued the decision declared inadmissible.


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.

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.

Information linked to e-processing

Identification system

Electronic DNI, Electronic Certificate, PIN Key

Level of interactivity

Level 4:Electronic processing


Basic Regulations

  • Resolution of 14 June 2022, of the Presidency of the State Tax Administration Agency,

    on the organisation, functions and attribution of powers in the area of tax collection (BOE 16-June-2022).

  • Law 58/2003 of 17 December 2003,

    General Taxation.Article 33.(BOE 18-December-2003)

  • Royal Decree 520/2005 of 13 May 2005,

    approving the General Regulation implementing the General Tax Law in relation to reviews in the administrative channel.Articles 72 to 79.(Official State Gazette, 27-May-2005)

  • Royal Decree 1065/2007 of 27 July 2007,

    approving the General Regulations on tax management and inspection actions and procedures and on the development of the common rules for tax application procedures.(BOE 5-September-2007)

  • Instruction 4/2005, of 27 June, of the Directorate General of the A.E.A.T. issuing instructions regarding the declaration of the prescription of the right to obtain refunds of public law revenue and the reimbursement of the cost of guarantees whose processing corresponds to the Agency (as far as it does not oppose the previous regulations).

  • Instruction 2/2001, of 11 July, of the Director of the Tax Collection Department, implementing the procedure for reimbursement of the cost of guarantees provided to suspend the enforcement of tax debts (as far as it is not expressly regulated and does not oppose the previous instruction).