Tax Agency: FAQs

The resolution of claims for compensation for patrimonial liability of the legislative State in matters of the IVMDH, based on the Judgment of the Court of Justice of the European Union of February 27, 2014, corresponds to the Council of Ministers, at the proposal of the Minister of Finance and Civil Service, and this Ministry is responsible for processing these claims.

The Tax Agency will collaborate with the Ministry of Finance and Public Administration in the management of claims for compensation for patrimonial liability of the IVMDH pending processing and in the execution of the Sentences and Orders issued on this matter by the Supreme Court.

This collaboration will be carried out by issuing reports on the appropriateness of recognizing the amount of compensation claimed, after checking the invoices justifying the amounts of the IVMDH borne by the claimant that appear in the administrative files.

The standard model of Patrimonial Responsibility by IVMDH is a form that can be used voluntarily to provide the Tax Agency with the data of the supplies for which compensation for patrimonial responsibility was claimed, in order to expedite the necessary procedures to proceed with the payment of the claimed amounts that are accredited and have the corresponding documentary justification provided together with the claim application submitted to the Ministry of Finance and Civil Service.

The model may be submitted by claimants seeking compensation for patrimonial liability of the legislating State, based on the judgment of the Court of Justice of the European Union of 27 February 2014, with respect to claims that have been filed within the legally established limitation period (one year from the official publication of the judgment of the CJEU) and have not been the subject of an express resolution or having been rejected by virtue of an Agreement of the Council of Ministers, said agreement has not become final.

The submission of the standard form will not have any legal effect with respect to the claim filed, nor will it determine the waiver or withdrawal of the claimant's claim.

It will only allow the collection of the compensation that is due to be expedited when the claim is resolved through administrative means (if the request or appeal for reconsideration against the Council of Ministers' rejection decision has not been expressly resolved) or when the judgment or order recognizing the right to compensation is issued if the Council of Ministers' rejection decision was the subject of an appeal before the Contentious-Administrative Jurisdiction.

Submitting the form does not initiate any administrative or tax procedure, and does not replace or nullify the claim filed.

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

Submitting the standard form does not, under any circumstances, imply the submission of a new claim for compensation for patrimonial liability, nor does it constitute a new avenue for appeal.

No. The standard model may only be used to speed up the management of claims submitted within the time limit that have not been expressly resolved or that, having been rejected by virtue of an agreement of the Council of Ministers, have been lodged within the time limit in response to such rejection by means of an optional appeal for reconsideration or an administrative dispute appeal.

That is to say, the standard model may only be used for claims rejected in the first instance by agreement of the Council of Ministers, when such rejection has not become final.

This model does not in any case constitute a new avenue for challenging rejected claims that have become final.

Yes. The standard model may be submitted for compensation claims that are pending resolution 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 executed quickly and efficiently.

Submission of the model does not in any case imply the withdrawal of the administrative appeal, nor does it have legal consequences in the processing and resolution of the appeal.

It will only allow the payment of the appropriate compensation to be expedited during the execution phase of the Order or Sentence issued by the Court.

Yes. The standard model may be submitted for claims for compensation that are pending resolution before the Supreme Court, both for appeals against express and presumed dismissals, in order to speed up the verification of the amount claimed by the AEAT, so that when the appeal is resolved, the execution of the Sentence or Order issued by the Court can proceed in an agile and rapid manner.

Submission of the model does not in any case imply the withdrawal of the administrative appeal, nor does it have legal consequences in the processing and resolution of the appeal.

It will only allow the payment of the appropriate compensation to be expedited during the execution phase of the Order or Sentence issued by the Court.

According to the criteria indicated by the Supreme Court, the amount of compensation to be recognized for the patrimonial responsibility of the Legislative State in relation to the IVMDH, will be the amount claimed for the amounts actually paid by the appealing party to the Administration during the validity of the IVMDH that have the proper documentary justification. From this amount, the amounts paid by the Administration for the claimed years will be deducted, where applicable, for the return of undue income or for the returns of the autonomous section of professional diesel with respect to the IVMDH.

Likewise, in accordance with this criterion, legal interest will be paid on the amount claimed, after deducting, where applicable, the aforementioned amounts, from the date the claim is filed.

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.

No. The standard model is intended exclusively for the structured provision of data corresponding to the supplies for which compensation for patrimonial liability was requested, deducted from the invoices and documentation contained in the administrative file.

The list of data deduced from the invoices justifying the repercussions of the IVMDH that you have borne for which you requested compensation, and which were provided to the competent body with the filing of the claim, will be reflected.

The data will 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 standardized model can be done in two alternative ways:

By completing online all the required data regarding the invoices justifying the IVMDH repercussions that you have borne for which you requested compensation,
or alternatively by importing a text file with the list of invoices.

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

FAQs

Which is the competent authority for dealing with and resolving pecuniary responsibility claims?

What activities will the Tax Agency carry out to manage and process pecuniary responsibility claims?

What is the standard IVMDH pecuniary responsibility form available on the Tax Agency E-Office?

Who can present the standard IVMDH (Spanish hydrocarbons tax) pecuniary responsibility form?

What are the legal effects of presenting the IVMDH pecuniary responsibility form?

Can the standardised form be filed if no claim for pecuniary responsibility has been made during the year following the Publication of the CJEU Sentence which deemed the Spanish IVMDH (tax on retail sales of certain hydrocarbons) to be in breach of EU regulations?

Can the standardised form be presented if no informal or administrative appeal was filed against the Dismissal Agreement of the Council of Ministers resolving the initial claim?

Can the standardised form be presented if an administrative appeal was filed against the Dismissal Agreement of the Council of Ministers resolving the initial claim, and the Supreme Court has not yet ruled on this Appeal?

Can the standardised form be presented if an administrative appeal was filed due to lack of express resolution of the initial claim or an informal appeal against the dismissal agreement of the Council of Ministers, and the Supreme Court has not yet ruled on this Appeal?

What amount must be recognised as compensation for pecuniary responsibility on account of IVMDH (hydrocarbons tax)?

How to file the standard IVMDH pecuniary responsibility form?

Can invoices or other documents be presented in conjunction with the standardised form?

What supplies should be stated on the standardised form?

How should the details regarding supplies be stated on the standardised form?