Non-resident income tax. Refund. Refund procedure.
Non-residents Income Tax. The purpose of the procedure is to refund the appropriate amounts pursuant to the regulations for each tax. They are refunds derived from the regulations for each tax that correspond to amounts duly deposited or paid consequent to tax application. 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.