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Frequently asked questions about the REFUND of the first 200 euro aid received unduly

In the Second Additional Provision of Law 13/2023 , of May 24 , which modifies Law 58/2003, of 17 December, General Tax, transposing Council Directive (EU) 2021/514 of March 22, 2021, amending Directive 2011/16/EU on administrative cooperation in the field of taxation, and other tax regulations. (BOE 26-May-2023)

Those recipients of the first aid of 200 euros, who do not meet the requirements established in article 31 of Royal Decree-Law 11/2022, of June 25, for its receipt and are required to file the Income Tax return corresponding to the year 2023 , in accordance with the provisions of article 96 of Law 35/2006, of November 28, on Personal Income Tax.

The application period for the first 200 euro grant was from July 8, 2022 to September 30, 2022.

The circumstances and requirements necessary for receiving the first aid of 200 euros are reported in section “Frequently asked questions about the first aid of 200 euros for individuals”

By submitting the electronic refund form available at the Electronic Office of the State Tax Administration Agency and paying it from April 3, 2024 to July 1, 2024 (voluntary deadline for filing the 2023 Income Tax Return).

By submitting this form, the recipient declares that he/she has received the first aid of €200 regulated in article 31 of RD-law 11/2022 without complying with the requirements for its collection and, consequently, accepts the generation of the corresponding debt and its corresponding payment letter in order to repay said aid.

To submit form you need to have a Cl@ve or electronic certificate (including DNI-e). The form can also be submitted on behalf of a third party, by power of attorney or succession.

The refund form provides information on the reasons (non-compliance with the requirements) for which you are obliged to pay the first aid of 200 euros that was unduly collected.

You do not need to submit any documentation.

Starting on July 2, the Tax Agency will send a refund proposal to demand the amount from those citizens who, being obliged to pay it, have not done so within the specified period and will give them a period to make objections.

If the repayment obligation is confirmed, its demand will entail the accrual of late payment interest from July 2 until the settlement date.

An appeal for reconsideration or an economic-administrative claim may be filed against the refund agreement.

No, no documentation is required.

No. By submitting this form, the recipient declares that he/she has received the first aid of €200 without complying with the requirements for its collection and, consequently, a debt of €200 is generated and the corresponding payment letter to be able to repay it.

With the entry of the generated payment letter with the presentation of the refund form.

Payment can be made:

  • In the collaborating entities of the Tax Agency where it is not necessary to have an open account. To do so, you must submit the document generated by submitting the form to the collaborating entity where you are going to make the payment. Once the payment has been made, the collaborating entity will provide you with proof of payment.

  • At the AEAT Headquarters: Tax payment . In the “Settlements” section and selecting the payment method: charge to account, card or payment by transfer.

Recipients of the first aid of 200 euros who are required to make their refund because they are required to file the 2023 Income Tax Return (according to article 96 of the LIRPF), will be notified through the following channels:

  • Through the Personal Income Tax Data 2023 : With an informative text and a link to the form published on the Electronic Office.

  • Through Renta WEB , once the declaration has been submitted: With an informative text and a link to the form published on the Electronic Office.

Yes, you can submit a request to correct your 2022 Income Tax return through Renta WEB by deleting the amount of the first 200 euro aid included in the return. You may also request rectification by submitting a written request to the Registry. 

Link to help on how to modify a declaration already filed: Tax Agency "How to modify a declaration already submitted"

For questions and assistance in completing the refund form you can:

  • Request an appointment for the service (in offices) "Assistance for reimbursement of first aid of 200 euros" through the Electronic Office or by calling 91 290 13 40 or 901 200 351, Monday to Friday, from 9 a.m. to 7 p.m.

For general information you can:

  • Call the Basic Tax Information telephone number: 91 554 87 70 or 901 33 55 33. Monday to Friday, 9am to 7pm.