FAQs

The resolution of claims for pecuniary responsibility by the State qua legislature in matters of IVMDH, based in the Sentence of the Court of Justice of the European Union of 27 February 2014, corresponds to the Council of Ministers, at the proposal of the Ministry of Finance and Civil Service, 46.24 to this Ministry is responsible for processing of these claims.

The Tax Agency will collaborate with the Ministry of Finance and the Civil Service in the management of claims for compensation for financial liability of the IVMDH pending processing and in the execution of the judgments and rulings on this matter handed down by the Supreme Court.

This collaboration will be carried out through the issuing of reports on the appropriateness of recognising the amount of the compensation claimed, after checking the invoices justifying the amounts of IVMDH paid by the claimant that are contained in the administrative files.

The standardised model of Patrimonial Liability for IVMDH is a form that can be used voluntarily to provide the Tax Agency with the details of the supplies for which the compensation for patrimonial liability was claimed, with the aim of speeding up the necessary procedures to proceed with the payment of the amounts claimed that are accredited and have the corresponding documentary justification provided together with the claim application submitted to the Ministry of Finance and Public Function.

Claimants for compensation for financial liability of the legislating State, based on the Judgment of the Court of Justice of the European Union of 27 February 2014, may submit the form in respect of claims that have been filed within the legally established limitation period (one year from the official publication of the CJEU Judgment) and have not been subject to express resolution or, having been rejected by virtue of a Council of Ministers' Agreement, said agreement has not become final.

The submission of the standard form shall have no legal effect in respect of the complaint lodged, nor shall it constitute a waiver or withdrawal of the claimant's claim.

It will only speed up the collection of the appropriate compensation when the administrative claim is resolved (if the application or the appeal for reconsideration against the Council of Ministers' rejection decision has not been expressly resolved) or when the judgment or order recognising the right to compensation is issued if the Council of Ministers' rejection decision was the subject of an appeal before the Contentious-Administrative Jurisdiction.

The submission of the form does not initiate any administrative or tax proceedings, and does not replace or render ineffective the claim filed.

No. The claim for compensation for pecuniary liability based on the CJEU Judgment of 27 February 2014 could only be filed within the legally established limitation period of one year from the publication of the CJEU Judgment, so the last working day for the formulation of such claims was 14 April 2015.

The presentation of the standard form does not, in any case, imply the presentation of a new claim for compensation for pecuniary liability, nor does it imply a new means of contestation.

No. The standard form may only be used to expedite the processing of claims filed within the deadline that have not been expressly resolved or that, having been rejected by virtue of a resolution of the Council of Ministers, an appeal for reconsideration or contentious-administrative appeal has been filed within the deadline against such rejection.

In other words, the standard form may only be used in respect of claims rejected at first instance by agreement of the Council of Ministers, when such rejection has not become final.

This model does not in any way constitute a new avenue of challenge for rejected claims that have become final.

Yes. The standard form may be submitted in respect of compensation claims pending before the Supreme Court, in order to speed up the verification of the amount claimed by the AEAT, so that when the appeal is resolved, the Judgment or Order issued by the Court can be enforced quickly and swiftly.

Filing form does not imply in any case the withdrawal of the administrative appeal was filed, nor has legal consequences in processing and resolution of latter.

It will only make it possible to speed up the payment of the compensation due, at the stage of enforcement of the Order or Judgment issued by the Court.

Yes. The standard form may be submitted in respect of compensation claims pending before the Supreme Court, both for appeals against express and presumed rejections, in order to speed up the verification of the amount claimed by the AEAT, so that when the appeal filed is resolved, the Judgment or Order issued by the Court can be enforced quickly and swiftly.

Filing form does not imply in any case the withdrawal of the administrative appeal was filed, nor has legal consequences in processing and resolution of latter.

It will only make it possible to speed up the payment of the compensation due, at the stage of enforcement of the Order or Judgment issued by the Court.

In accordance with the criteria indicated by the Supreme Court, the amount of compensation to be recognised for the State Legislator's financial liability in relation to the IVMDH will be the amount claimed for the amounts actually paid by the appellant to the Administration during the validity of the IVMDH, which have the due documentary justification.From this amount, the amounts paid by the Administration for the years claimed, where applicable, for the refund of undue income or for the refunds of the autonomous region section of professional gas oil with respect to the IVMDH will be deducted.

Furthermore, in accordance with this criterion, legal interest shall be paid on the amount claimed, after subtracting, where applicable, the aforementioned amounts, from the date on which the claim was filed.

The form will be filed electronically via the Internet, through the AEAT e-Office.

For this purpose, the presenter must have an advanced electronic signature system that proves his identity.

No. The purpose of the standard form is exclusively to provide, in a structured manner, the data corresponding to the supplies for which compensation for financial liability was requested, deducted from the invoices and documentation contained in the administrative file.

The list of the data deducted from the invoices supporting the impact of the IVMDH which he has borne for which he has requested compensation, and which have been submitted to the competent body with the lodging of the claim, shall be shown.

The data shall be entered in accordance with the format defined in the specific file import instructions for this field (file layout).

The incorporation of the required data into the standard template can be done in two alternative ways:

• By filling in online all the required data relating to the invoices justifying the IVMDH impacts that you have borne for which you have claimed compensation,
• or alternatively by importing a text file with the list of invoices.

The data shall be entered in accordance with the format defined in the specific file import instructions for this field (file layout).