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Ministry of Finance PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

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Administrative Procedures

General Information

Name

IS. Refund. Refund procedure. Groups

Type of procedure/service
Tax information
Subject
Taxes
SIA code
997987
Description

The purpose of the Corporation Tax refund procedure for groups under the fiscal consolidation scheme is to refund the relevant amounts according to the provisions of the Corporation Tax regulations.

These refunds are derived from the regulations that correspond to amounts duly deposited or paid as a result of applying the Tax.

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

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