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Administrative Procedures
General Information
- Name
-
IS. Refund. Refund procedure. Groups
- Type of procedure/service
- Tax information
- Subject
- Taxes
- SIA code
- 997987
- Description
-
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.
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Ministry of Finance and Civil Service
Page update date:18/07/2023
