Procedure

VAT. Refund. Refund procedure.

General Data


Name

VAT. Refund. Refund procedure.

Type of procedure

Tax

Subject

Taxes

Object

The purpose of the procedure is to refund the appropriate amounts pursuant to the regulations for each tax. Refunds derived from the regulations for each tax correspond to amounts deposited or paid due to applying Value Added Tax.

Responsible body

Tax Agency

General information on the procedure


Start method

Interested party

Applicant: Company - Citizen

Place of presentation

Online
Collaborating organisations
AEAT (Tax Agency) offices.

Documents

A self-assessment should be filed with the refund amount.

Procedure/service stages

Start: At the request of the party liable for the tax payment, filing a self-assessment with the refund amount, a request for refund or a data notification, pursuant to that established in each case in the regulations for each tax.Procedure. The local office shall examine the documents submitted and check them against its own data and records. End: The data refund procedure shall end in any of the following manners:
a) Agreement in which the requested refund is approved. The agreement shall be deemed as notified upon receipt of the bank transfer or cheque, as appropriate. When the approved refund is subject to total or partial precautionary withholding, this precautionary measure shall be notified together with the refund agreement. Refund approval shall not prevent subsequent verification or checking of the tax obligation via the verification and audit procedures.
b) Expiry. When the procedure is halted due to reasons attributable to the party liable for the tax payment, the local office shall advise said party that, once three months have elapsed, the case may be declared expired.
Due to initiation of a data verification, limited verification or audit procedure** Once the deadline established in the regulations for each tax has elapsed and, in any case, after six months, without the refund payment order having been issued due to reasons attributable to the Tax Agency, the Tax Agency shall pay late payment interest, without the need for any request by the taxpayer. Late payment interest shall accrue from the expiry of the aforementioned deadline until the date on which the corresponding refund amount payment order is issued.

Resolution deadline

6 months

Resolution body

Tax Agency

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.

Economic-administrative claim: Application period: One month from the day following notification of the challenged decision or the day on which the proceedings or the prior motion for reversal is deemed as resolved. It should be addressed to the administrative body that issued the ruling being challenged.

Information concerning electronic procedure


Identification system

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

Interactivity level

Level 4: Electronic processing

Normativa


Normativa de tramitación

Orden EHA/1375/2009, de 26 de mayo,por la que se aprueban los modelos de declaración del Impuesto sobre Sociedades y del Impuesto sobre la Renta de no Residentes correspondiente a establecimientos permanentes y a entidades en régimen de atribución de rentas constituidas en el extranjero con presencia en territorio español, para los periodos impositivos iniciados entre el 1 de enero y el 31 de diciembre de 2008, se dictan instrucciones relativas al procedimiento de declaración e ingreso y se establecen las condiciones generales y el procedimiento para su presentación telemática y se modifican otras disposiciones relativas a la gestión de determinadas autoliquidaciones. ( BOE, 30-mayo-2009 )

Normativa Básica

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. Artículos 122 a 125. (BOE 5-septiembre-2007)

Real Decreto 1624/1992, de 29 de diciembre, por el que se aprueba el Reglamento del Impuesto sobre el Valor Añadido. (BOE 31-diciembre-1992)

Ley 37/1992, de 28 de diciembre, del Impuesto sobre el Valor Añadido ( BOE 29-diciembre-1992)

Ley 58/2003, de 17 de diciembre, General Tributaria. Artículos 31, 124 a 127. (BOE 18-diciembre-2003)