PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

• Interesado

• Citizen
• Business

• Application for refund of unduly paid quotas.

6 Month(s)

• Tax Agency

• Reconsideration: Application period: One month. Optional and filed with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.
• Economic-administrative claim: Application period: One month from the day following the notification of the contested decision or the day on which the proceedings or prior motion for reversal is deemed to be resolved. It shall be addressed to the administrative body that made the appealable decision.

• Ley 58/2003, de 17 de diciembre, General Tributaria. Artículo 155. (BOE 18-diciembre-2003)
• Real Decreto 1065/2007, de 27 de julio,por el que se aprueba el Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos. (BOE 05-septiembre-2007)

• Online
• AEAT (Tax Agency) offices

• Initial step. Submission of application at the Excise Tax Management Office
• Formalities. By the Excise Tax Management Office
• End. Resolution of the Excise Tax Management Office

• On-line processing

• Electronic DNI
• Digital certificate
• Clave PIN

• Postal
• Electronic notification by means of Electronic Submission
• Electronic notification by means of Enabled E-mail Address