Request for refund for contributions to mutual funds

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

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

Electronic processing

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.

Identification system

Electronic ID, Electronic Certificate, Others, PIN Code

Level of interactivity

Level 4: Electronic processing