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Ministry of Finance PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

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Administrative Procedures

General Information

Name

Personal Income Tax. Refund. Reimbursement procedure. Special system applicable to workers posted to Spanish territory. (Form 151. For taxpayers who opted for this system after 1 January 2015)

Type of procedure/service
Tax information
Subject
Taxes
SIA code
2844311
Description

Derived from Personal Income Tax. The purpose of the refund procedure is to reimburse the amounts due in accordance with the regulations of each tax. They are refunds derived from the regulations for each tax that correspond to amounts duly deposited or paid as a result of applying the taxes.

Body responsible for the procedure
State Tax Administration Agency (EA0028512)

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Enlaces a información destacada del Ministerio de Hacienda

Access to the Central Electronic Office. Open new window Acceso al Banco de Datos Económico Financieros. Abre nueva ventana Access to the Open Government commitments Access to the Transparency Portal Open new window Access to the Public Partition in Regulation Projects