Excise taxes. Refund of unduly paid excise taxes

General Data


Excise taxes. Refund of unduly paid excise taxes

Type of procedure





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.

Responsible body

Tax Agency

General information on the procedure

Start method

Interested party

Applicant: Citizen - Company

Place of presentation

  • Online

  • AEAT (Tax Agency) offices


Application for refund of unduly paid quotas.

Procedure/service stages

  • 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

Resolution deadline

6 Month/s

Resolution body

Tax Agency


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.

Information concerning electronic procedure

Identification system

Electronic DNI (Spanish National ID), Electronic certificate, Clave PIN

Interactivity level

Level 4: Electronic processing


Normativa Básica

Ley 58/2003, de 17 de diciembre, General Tributaria. Artículo 155. (BOE 18-diciembre-2003)

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)