Procedure

Special Rebate of the Tax on Income from Energy Generation.

General Data

Name

Special Rebate of the Tax on Income from Energy Generation.

Type of procedure

Taxpayer

Subject

Taxes

Object

Taxation on energy generation.

Responsible body

Tax Agency

General information on the procedure

Start method

Interested party

Applicant: Citizen

Place of presentation

  • AEAT offices.

Procedure/service stages

  • Start. Submission of application.

  • Procedure. Customs and Special Tax Administration Offices. Reply to requirements, lodge pleas and/or submit documents or evidence.

  • End. Agreement to deny or refund.

  • Enforcement. Transmission to SGD.

Resolution deadline

6 Month/s

Resolution body

Customs and Special Tax Administration Offices.

Appeals

Reconsideration: Application period: One month. Optionally, before the office that issued the administrative ruling being appealed, stating that no economic-administrative claim has been lodged against said ruling.

Information concerning electronic procedure

Identification system

Electronic certificate, Clave PIN

Interactivity level

Level 5: Proactive

Normativa

Normativa Básica

Orden HAP/703/2013, de 29 de abril, por la que se aprueba el modelo 583 "Impuesto sobre el valor de la producción de la energía eléctrica. Autoliquidación y Pagos Fraccionados", y se establece la forma y procedimiento para su presentación.