VAT. Refund. Refund procedure. Groups of organisations.
The purpose of the procedure is to refund the appropriate amounts pursuant to the regulations for Value Added Tax. These refunds are derived from the regulations that correspond to amounts duly deposited or paid as a result of applying the Tax. This same consideration is given to the payments on account that the Tax Agency is obliged to make as advance deductions carried out for any kind of tax.
Online, at the Tax Agency e-Office
A self-assessment should be filed with the refund amount.
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.
Reversal. Time period: One month. Optional, with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.
Appealing a Tax Agency decision. Time period: One month from the day following the date of the decision to be appealed or the date on which the foregoing request for reconsideration was denied. It will be addressed to the administrative body that made the appealable decision. Presentation via the AEAT e-Office is mandatory if the claimant is obliged to receive communications and notifications electronically.
Level 4: Online 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. Artículos 122 a 125. (BOE 5-septiembre-2007)