IS. Refund. Refund procedure. Groups
The purpose of the Corporation Tax refund procedure for groups under the fiscal consolidation scheme is to refund the relevant amounts according to the provisions of the Corporation Tax regulations.
These refunds are derived from the regulations that correspond to amounts duly deposited or paid as a result of applying the 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 payment of the tax, filing a tax return-self-assessment in which the result is a refund amount.
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.
c) Due to initiation of a data verification, limited verification or audit procedure
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. Presentation via the AEAT e-Office is mandatory if the claimant is obliged to receive communications and notifications electronically.
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. Artículos 122 a 125. (BOE 5-septiembre-2007)