Proportionate refund of Trade Income Tax.

General Data


Proportionate refund of Trade Income Tax.

Type of procedure





Management of refunds of the fee corresponding to calendar quarters in which activity has not been carried out, in the case of provincial and national fees, as a consequence of the implementation of Article 89.2 of the Consolidated Text of the Law Governing Local Tax Administration.

Responsible body

Tax Agency

General information on the procedure

Start method

interested party

Applicant: Ciudadano

Place of presentation

  • Online

  • AEAT (Tax Agency) offices

  • Post Offices.

  • Other places set forth in Article 16 of Law 39/2015.


Written request for refund

Procedure/service stages

  • Start: Submission of request by the interested party.

  • Procedure: Verification of the circumstances that determine the right to refund. The resolution proposal is notified granting a period of 10 days to submit declarations and documentation or supporting documents that are deemed necessary. This formality may be left out if the proposal is the same as that requested by the party obliged to make the payment.

  • Resolution: The body with authority to resolve shall issue a reasoned resolution in which, if appropriate, the right to refund shall be agreed, as well as the holder of the right and the amount of the refund.

  • Implementation: Refund of the recognised amount.

Resolution deadline

6 Months

Resolution body

Tax Agency


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.

Information concerning electronic procedure

Identification system

Electronic DNI, Electronic certificate, Others, PIN number

Interactivity level

Level 4: Online processing


Normativa Básica

Real Decreto Legislativo 2/2004, de 5 de marzo por el que se aprueba el Texto refundido de la Ley Reguladora de las Haciendas Locales.

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

Real Decreto 520/2005, de 13 de mayo, por el que se aprueba el Reglamento general de desarrollo de la Ley 58/2003, de 17 de diciembre, General Tributaria, en materia de revisión en vía administrativa (BOE 27-mayo-2005).

Ley 39/2015, de 1 de octubre, del Procedimiento Administrativo Común de las Administraciones Públicas (BOE 02-octubre-2015)