PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

• Interesado

• Citizen

• Written request for refund

Month(s)

• 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.

• 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)

• Online
• AEAT (Tax Agency) offices
• Post Offices.
• Other places set forth in Article 16 of Law 39/2015.

• 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.

• On-line processing 

• Electronic DNI
• Digital certificate
• Other
• Clave PIN