Request for refund for contributions to mutual funds
General Details
Denomination
Request for refund for contributions to mutual funds
Procedure type
Taxation
Subject
Taxes
Purpose
Derived from the Personal Income Tax. Application for application of transitional provision 2 of the Personal Income Tax Law (LIRPF) to retirement benefits with contribution periods prior to January 1, 1979.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen
Place for presentation
Electronic headquarters of the Tax Agency
Phases of the procedure/service
Start: submission of the corresponding refund application forms, which are available to members at the Tax Agency's Electronic Office.
Procedure: The Tax Agency will analyze whether the refund is appropriate and the amount thereof. A refund will result if, after applying DT 2, the tax liability is lower than the amounts previously paid for filing a previous return or for withholdings.
End: return if applicable.
Forms
Resolution deadline
6 months
Resolution body
State Revenue Office
Resources
Replacement: within a period of one month, optional, 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: one month from the day following notification of the contested measure or from the date on which the proceedings or the prior motion for reversal are resolved. It will be addressed to the administrative body that issued the challengeable act.
Information related to electronic processing
Identification system
Electronic ID, Electronic Certificate, Others, PIN Code
Level of interactivity
Level 4: Electronic processing