Excise taxes. Refund of unduly paid excise taxes
Application by the taxpayer paying the tax or output VAT at the Excise Tax Management Office, which processes and decides the applicability or non-applicability of the refund.
Applicant: Citizen - Company
AEAT (Tax Agency) offices
Application for refund of unduly paid quotas.
Initial step. Submission of application at the Excise Tax Management Office
Formalities. By the Excise Tax Management Office
End. Resolution of the Excise Tax Management Office
Economic-administrative claim: Application period: One month from the day following the notification of the contested decision or the day on which the proceedings or prior motion for reversal is deemed to be resolved. It shall be addressed to the administrative body that made the appealable decision.
Reconsideration: Application period: One month. Optional and filed with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.
Electronic DNI (Spanish National ID), Electronic certificate, Clave PIN
Level 4: Electronic processing
Real Decreto 1065/2007, de 27 de julio,por el que se aprueba el Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos. (BOE 05-septiembre-2007)