PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

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.