Claim for refund of undue payment

This procedure allows you to request a refund of the amount paid for taxes, public prices, fines and penalties.

When can this claim be made?

The time limit for presenting the claim is four years from the date of paying the undue tax.

Who can appeal?

• The person liable for tax.
• The beneficiaries.
• The officially designated agent (form to delegate agent).

Form

• Claim form

Time limit for resolution

• The time limit for resolving the claim is six months from the date of making the claim.
• If no resolution has been sent at the end of this period, the lack of administrative response should be considered a negative resolution, such that the claim has been rejected.
• If you do not agree with the resolution, you can lodge an appropriate administrative lawsuit, within the deadline.

Regulation

• Ley general tributaria (General Tax Law)
  • Situations for repayment of undue taxes: art. 221.1
  • Right to request repayment of undue taxes: art. 66.c
  • Time limit for making claims: art. 67
• Time limit for resolution: art. 19.3 RDL 520/2005
• Time period for payment: art. 75.6 byelaw

Where to file it?

• At any BASE-Gestió d’Ingressos office in the Tarragona province.
• At any electronic register, dependencies or offices referred to in article 16 of Law 39/2015, October 1, of the common administrative procedure.
• Telematically through the Electronic BASE.

Related formalities