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 Public Function, with this Ministry having the authority to process these claims.
The Tax Agency will collaborate with the Ministry of Finance and Public Function in the management of the claims for compensation for financial liability of the IVMDH pending processing and in the execution of the Judgments and Orders that are issued on this matter by the Supreme Court.
This collaboration will be carried out through the issuance of Reports regarding the appropriateness of recognizing the amount of compensation claimed, after verification of the invoices justifying the amounts of the IVMDH supported by the claimant that appear in the administrative files.
The standardized model of Patrimonial Liability 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 liability 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 Public Function.
Claimants for compensation for property liability of the legislative State may submit the model, based on the Judgment of the Court of Justice of the European Union of February 27, 2014, with respect to 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 the subject of an express resolution or having been rejected by virtue of an Agreement of the Council of Ministers, said agreement has not acquired finality.
The presentation of the standardized model will not have any legal effect regarding the claim filed, nor will it determine the renunciation or withdrawal of the claimant's claim.
It will only expedite the collection of the appropriate compensation when the claim is resolved administratively (if the request or appeal for reconsideration against the dismissal agreement of the Council of Ministers has not been expressly resolved) or when the judgment or order is issued that recognizes the right to compensation if the dismissal agreement of the Council of Ministers was the subject of an appeal before the Contentious-Administrative Jurisdiction.
The presentation of the model does not initiate any administrative or tax procedure, and does not replace or nullify the claim filed.
No. The claim for compensation for financial liability based on the CJEU Ruling of February 27, 2014 could only be filed within the legally established limitation period, one year from the publication of the CJEU Ruling, so the last business day for the formulation of such claims was April 14, 2015.
The presentation of the standardized model does not, in any case, imply the presentation of a new claim for compensation for financial liability, nor does it imply a new means of challenge.
No. The standardized model can only be used to expedite the management of claims filed within the deadline that have not been the subject of an express resolution or that, having been rejected by virtue of an agreement of the Council of Ministers, have been filed within the deadline against such rejection, an optional appeal for reconsideration. or Administrative Litigation appeal.
That is, the standardized model may only be used with respect to 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 represent a new means of challenging rejected claims that have become final.
Yes. The standardized model may be presented with respect to claims for compensation that are pending resolution before the Supreme Court, in order to expedite the verification of the amount claimed by the AEAT, so that at the time the appeal presented is resolved, it can be proceed to the agile and rapid execution of the Judgment or Order issued by the Court.
The presentation of the model does not in any case imply the withdrawal of the contentious-administrative appeal, nor does it have legal consequences in its processing and resolution.
It will only expedite the payment of the appropriate compensation, in the execution phase of the Order or Judgment issued by the Court.
Yes. The standardized model may be presented with respect to claims for compensation that are pending resolution before the Supreme Court, both for appeals against express and presumed rejections, in order to expedite the verification of the amount claimed by the AEAT, so that at the time In which the appeal presented is resolved, the Judgment or Order issued by the Court can be executed in an agile and rapid manner.
The presentation of the model does not in any case imply the withdrawal of the contentious-administrative appeal, nor does it have legal consequences in its processing and resolution.
It will only expedite the payment of the appropriate compensation, in the execution phase 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 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 appellant to the Administration during the validity of the IVMDH. that have due documentary justification. From this amount, the amounts paid by the Administration for the years claimed will be deducted, if applicable, for the return of undue income or for the returns of the regional section of professional diesel with respect to the IVMDH.
Likewise, in accordance with said criterion, legal interest on the amount claimed will be paid, once the aforementioned amounts have been subtracted, if applicable, from the day the claim is submitted.
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.
No. The purpose of the standardized model is exclusively to provide, in a structured manner, the data corresponding to the supplies for which compensation for property liability was requested, deducted from the invoices and documentation in the administrative file.
The list of data deduced from the invoices justifying the repercussions of the IVMDH that has been borne for which the compensation was requested will be reflected, and that would have been provided to the competent body with the filing of the claim.
The data will be incorporated in accordance with the format defined in the specific file import instructions for this field (file design).
Incorporating the required data into the normalized model can be done in two alternative ways:
- By completing online all the required data relating to the invoices justifying the repercussions of the IVMDH 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 incorporated in accordance with the format defined in the specific file import instructions for this field (file design).