Application by the taxpayer paying the tax or output VAT at the Excise Tax Management Office, which processes and decides the applicability or non-applicability of the refund.
Body responsible for the procedure
State Tax Administration Agency (EA0028512)
General information on the procedure/service
Instigating party
Interesado
Recipient interested party
Citizen
Business
Documents
Application for refund of unduly paid quotas.
Deadline for resolution
6 Month(s)
Administrative silence interested party
Negative
Competent bodies
Tax Agency
End of procedure
No
Appeals
Reconsideration: Application period: One month. Optional and filed with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.
Economic-administrative claim: Application period: One month from the day following the notification of the contested decision or the day on which the proceedings or prior motion for reversal is deemed to be resolved. It shall be addressed to the administrative body that made the appealable decision.