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 form for requesting a refund of undue income corresponds exclusively to requests for a refund 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 a model.
The use of the standardized model presupposes that the interested party justifies his request for refund in the ruling of February 27, 2014 of the Court of Justice of the European Union that declares that community regulations oppose a tax such as the Retail Sales of Certain Hydrocarbons tax. , since it cannot be considered that this tax pursued a specific purpose.
The presentation of the model will be electronic over the Internet, through the AEAT electronic headquarters. For these purposes, the presenter must have an advanced electronic signature system that proves his or her identity.
2. IDENTIFICATION AND CONTACT DATA
The applicants (final consumers) must identify themselves, and identify the taxable person who passed on to them the tax they have borne and for which they request the refund.
Each request only allows the identification of a taxable person, given that the body competent for the resolution will be competent based on the domicile of the taxable person. When the same applicant has supplies from several taxable persons, they must present a standardized model for each taxable person who passed on the IVMDH fees for which they request the refund.
The identified taxpayer must have entered the IVMDH whose return is requested.
Refunds corresponding to applications submitted using this model will be made by bank transfer to the account whose IBAN is indicated in the contact information 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 supporting the repercussions of the IVMDH that they have borne for which they request the refund of the tax. The issuer of the invoice must match the taxable person identified in the request.
The IVMDH ceased to be in force on 12/31/2012, so it will not be returned for supplies made in 2013. Nor will it be returned for periods prior to 2010 (already prescribed), unless the applicant can prove the interruption of the prescription, in which case they must check the box enabled in the contact data group.
The presentation of the list of invoices does not exempt the applicant from presenting the invoices that serve as the basis for this list. Thus, the invoices, and any other documentation justifying the applicant's right to a refund, may be provided, at the interested party's choice:
- in physical format before the competent body, with indication of the reference number of the application, once it has been admitted.
- in computer support before the competent body, with indication of the reference number of the application, once it has been admitted.
Tickets that meet the requirements required by the regulations to justify the right to a refund will be considered, for the purposes of this model, as if they were invoices.