The amount to be returned as improper

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Interest will be calculated from the date on which the improper deposit was made until the date on which payment of the refund is ordered. For the purposes of the above, delays that may occur in the procedure will not be taken into account for the accrual of interest when they are due to causes not attributable to the Administration. Likewise, in the event that the return is approved in an inspection procedure, the hearing periods requested by the interested party in which the procedure is suspended will not be taken into account for the calculation of interest. Likewise, the deadline extension periods included in article of the LGT should not be taken into account. V. Requirements for the request for the return of undue income to the Treasury The request to recover the collection of undue income by the Administration must contain the following data: Identification data of the interested party (name and surname, NIF, address of the interested party). Body to which it is requested. Identification data of the deposit made and whose return is requested (date, amount, number, concept or identification number, and place of deposit). All those documents that justify the entry.

Declaration of the means chosen for the return. The place, date and signature of the application. If the application does not include all this data, the Administration will Cell Phone Number List require the interested party to correct the defects within days. If you do not comply with this requirement, the application will be considered not submitted. SAW. Procedure for returning undue income The merited procedure is divided into two phases, a first for recognition of the right and a second for execution. As we have anticipated, the procedure may be initiated at the request of a party by submitting the request, or it may be initiated ex officio by the competent body. In the event that the procedure is initiated ex officio, the Administration must notify the interested party of the initiation agreement. When the data held by the Tax Administration is sufficient to formulate the resolution proposal, the procedure may be initiated by notification of said proposal.



The processing of the procedure consists of verifying the circumstances that determine the right to the return of the undue income by the Treasury . The proposed resolution is notified, granting the interested party a period of days to present allegations and the documents that he considers necessary. In cases where the proposal is the same as what was requested by the obligor, the previous procedure will not be necessary. Finally, the body competent to resolve will issue a reasoned resolution in which, if applicable, the right to refund will be agreed, the owner of the right and the amount of the refund will be determined. That is why, once the right to a refund has been recognized, the resolution that releases the payment order for the return of the amount unduly paid together with the aforementioned late payment interest is carried out.