PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

• Interesado

• Citizen
• Business

• The application will be submitted together with the documents that accredit the refund right, indicating the means chosen to carry out the refund from among those indicated by the competent local office.

6 Month(s)

• Tax Agency

• Reconsideration: Application period: One month. Optional, to 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 it is known that the procedure or prior motion for reversal has been rejected. It must be addressed to the administrative body which issued the decision which is to be contested.

• Ley 58/2003, de 17 de diciembre, General Tributaria. Artículo 221. (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. Artículos 14 a 20. (BOE 27-mayo-2005)

• AEAT (Tax Agency) offices
• Online
• Post offices
• Other places authorised under article 16 of Law 39/2015 (Ley 39/2015)

• Start: Submission of the application or initiation agreement by the competent body. When the procedure is initiated automatically by the local office, the interested party shall be notified of the initiation agreement. When the data held by the Tax Agency are sufficient to formulate an assessment proposal, the procedure may be initiated by notification of this proposal.
• 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 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.
• Execution: refund of the recognised amount.

• 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