Instructions for completion of the standard form
Before completing this model, it is advisable that you read the following instructions:
1. GENERAL INSTRUCTIONS
This standardized model for requesting the refund of undue income corresponds exclusively to requests for refunds of the Tax on Retail Sales of Certain Hydrocarbons (IVMDH) made by those who have borne the impact of this tax (final consumers of the taxed products).
Its use is voluntary for interested parties, who may choose between using this model or submitting their applications without using a model.
The use of the standard form presupposes that the interested party justifies his request for a refund based on the judgment of 27 February 2014 of the Court of Justice of the European Union, which states that Community regulations are opposed to a tax such as the Retail Sales Tax on Certain Hydrocarbons, since this tax cannot be considered to pursue a specific purpose.
The model will be submitted electronically via the Internet, through the AEAT Electronic Office. For these purposes, the presenter must have an advanced electronic signature system that verifies his or her identity.
2. IDENTIFICATION AND CONTACT DATA
Applicants (end consumers) must identify themselves and the taxpayer who charged them the tax they have borne and for which they are requesting a refund.
Each application only allows one taxpayer to be identified, given that the body responsible for the resolution will be the one responsible for the taxpayer's domicile. When the same applicant has supplies from several taxpayers, he/she must submit a standardized form for each taxpayer who charged him/her the IVMDH fees for which he/she is requesting a refund.
The identified taxpayer must have paid the IVMDH whose return is requested.
Refunds for applications submitted using this form will be made by bank transfer to the account with the IBAN indicated in the contact details of the application.
3. SUPPLIES SUBJECT OF RETURN REQUEST IVMDH
In this section, the interested party will present a list, in accordance with the format defined in the specific instructions for importing files for this field, of the invoices justifying the IVMDH repercussions that he has borne for which he is requesting a tax refund. The invoice issuer must match the taxpayer identified in the application.
The IVMDH ceased to be valid on 31/12/2012, so it will not be refunded for supplies made in 2013. Nor will it be refunded for periods prior to 2010 (already prescribed), unless the applicant can prove the interruption of the prescription, in which case he must check the box enabled in the contact information group.
The submission of the list of invoices does not exempt the applicant from submitting the invoices that serve as the basis for this list. Thus, invoices and any other supporting documentation for the applicant's right to a refund may be provided, at the interested party's discretion:
- in physical form to the competent body, indicating the reference number of the application, once it has been admitted.
- in electronic format to the competent body, indicating the reference number of the application, once it has been admitted.
Tickets that meet the requirements established by the regulations to justify the right to a refund will be considered, for the purposes of this model, as if they were invoices.