Loss of the right to payment and refund of the Kit Digital (and Kit Consulting): why it arrives, how much they take and how to submit a defence
Last updated 5 October 2026 · Reviewed by Jaime Piñeira Pardo, lawyer registered with the ICAM bar, no. 138826 · English version of our Spanish guide.
The short answer
If Red.es has notified you of the start of a loss of the right to payment or a refund of the Kit Digital, you have 15 working days to make written submissions (alegaciones). They can deduct 1% to 7% for an invoice or payment out of time, 10% for breaching the publicity requirements, or the entire Agreement, and if phase 2 fails, you must refund phase 1 with interest even if the agent collected it.
We handle the whole procedure for you, from start to finish.
You describe your case in a chat and sign; we file it with the Spanish authorities. Fixed price from €149.00 (21% VAT included), plus the tasa (official fee) where there is one.
What is new, and the law that applies
- 28-01-2026: the BOE publishes Orden (Order) TDF/39/2026 (Kit Digital) and Orden (Order) TDF/38/2026 (Kit Consulting). The rules remain in force until each file is closed, including refunds; no application deadline is reopened.
- 16-04-2026: the BOE publishes the Resolución (Resolution) of 14-04-2026 of the Kit Consulting: last deadline to sign Agreements on 31-05-2026 at 23:59 for vouchers granted since 28-02-2026; what is not associated is lost.
- 7-04-2026: Red.es upholds appeals for reconsideration in the Kit Consulting and grants the vouchers afterwards (last grant, 29-06-2026).
- 14-07-2026: the BOE publishes the resolution of the Joint Commission on the report of the Court of Auditors: the Cortes (the Spanish Parliament) request the list of agents with their review or refund situation.
- 3-08-2026: Red.es continues granting vouchers for applications submitted on time (call C013/23-SI), with 6 months to sign Agreements: the justification and its refunds will continue to arrive.
- 21-09-2026: the Artificial intelligence voucher of the Plan IA360 is presented (€600M and 25,000 companies). It is only announced: without rules, without a managing body and without an amount per company.
What is the loss of the right to payment of the Kit Digital and how does it differ from a refund?
The digital voucher is not paid when granted: it is paid as each phase is justified. By signing the Digitalisation Solutions Provision Agreement, you transfer the right of payment to the digitalising agent and Red.es pays them when it verifies the justification.
The loss of the right to payment means that Red.es stops paying what it has not yet paid: the entire Agreement (full loss, pérdida integral) or a percentage (reduced loss, pérdida minorada). The refund means that it asks you to return what it already paid, with late payment interest from the day of payment. If phase 2 fails, both things arrive at the same time: a refund of what was paid for phase 1 and the loss of what was left for phase 2.
Both begin with an initiation resolution that indicates the cause, the breached obligations and the affected amount, and they are notified in the mailbox of the Kit Digital Processing Platform: the rules require electronic notification, which you open at the sede electrónica (official e-office).
As of 5 October 2026 the Kit Digital is closed to new applications (last closure, 31 October 2025) and the Kit Consulting as well (31 March 2025). Órdenes (Orders) TDF/39/2026 (Kit Digital) and TDF/38/2026 (Kit Consulting) do not reopen them: they clarify that what has been granted continues to be governed by their rules until each file is closed, 'including any possible refund procedures'.
Why is Red.es claiming the Kit Digital from me?
Almost always for something that happened in the justification, which the agent submits on your behalf but for which you are the 'ultimate responsible party' according to the rules. The table of causes in this guide includes the 8 foreseen by the rules and Red.es: Agreements not signed on time, phase 1 or phase 2 unjustified, invoice or payment out of time, breach of the publicity requirements, withdrawal after payment and extinction of the company.
The deadlines: phase 1 lasts up to 3 months from the validation of the Agreement and is justified within 6 months from that validation; phase 2 lasts 12 months from the invoice and is justified in the following 3 months. If the agent does not justify on time, Red.es requires them to do so in 15 days and informs you. If you receive that notice, speak to the agent that same day: it is the last chance to avoid the problem.
It is not rare: the addendum to the agreement between Red.es and the Spanish Chamber of Commerce (BOE, Spain's Official State Gazette, of 22-09-2025) foresees 114,100 Agreements with complete loss and refund between the second half of 2025 and 2028.
How much do they take from you? The reduced loss of the right to payment of the Kit Digital
When the failure concerns deadlines or the publicity requirements, Red.es does not take everything from you: it applies a percentage to the aid amount of the Agreement. According to its guide for beneficiaries (version of 7 March 2024), for an invoice or payment out of time, 1% to 7% is deducted depending on the months of delay. For breaching the publicity requirements, the fixed 10% set by the rules.
The percentages are added together. The official example from Red.es is a €3,000 Agreement with an invoice issued 20 days late (1%, €30), payment with 3 months and 20 days of delay (4%, €120) and publicity requirements not met (10%, €300): total, €450.
Before making written submissions (alegaciones), recalculate: the bracket depends on the months of delay over the maximum date, and the maximum date for payment changes according to the call (3 or 6 months). An error in dates or brackets is proven with documents that are already on record.
If what is being discussed is the entire Agreement, the amount is all the aid of that Agreement, with the limit of its category; if the entire voucher is discussed, it can reach €12,000 (I), €6,000 (II), €3,000 (III), €25,000 (IV) or €29,000 (V).
Do I have to refund the Kit Digital money if the digitalising agent collected it?
Yes. Red.es paid the agent because you transferred the right of payment to them, but the rules make the beneficiary ultimately responsible for the justification and expressly state that the lack of justification entails the demand for a refund 'from the beneficiary'. The notification and the payment letter (carta de pago) arrive in your name.
The agent faces removal from the catalogue and the penalties of the Agreement, but the Agreement model we have reviewed (call C022/22-SI) does not contain any compensation clause in your favour, although the rules require the Agreement to include the compensation that the parties must receive in case of breach. Recovering from the agent what you refund is a separate civil claim, based on your contract, which our firm handles.
Late payment interest runs from the day Red.es paid the agent until the refund is ordered, or until you pay if you do so earlier. The rate is the legal interest plus 25%: in 2026, 4.0625%. The rules allow you to refund voluntarily, without waiting to be asked, paying the corresponding interest; this serves to stop the clock when there is no possible defence.
In a comunidad de bienes (co-owned business), the co-owners are liable, jointly and severally and in proportion to their participation; in a dissolved and liquidated company, the shareholders are liable up to what they received in the liquidation.
What deadline do I have to make written submissions and how is it counted?
When Red.es makes the notification available to you on the Platform (Buzón, Notificaciones: the mailbox and notifications menus), you have 10 calendar days to open it. If you do not log in, after 10 days it is considered notified anyway. If you click 'Rehusar notificación' (reject notification), it is also considered notified. In all 3 cases, 15 working days to make written submissions (alegaciones) start counting from the following day.
Afterwards, Red.es has 12 months from the date of the decision to open the procedure (acuerdo de iniciación) to notify you of the resolution. If it does not do so, the procedure expires. The refund claim becomes time-barred 4 years after the justification deadline expired, but any action by Red.es that is formally communicated to you interrupts that period.
What can be argued against the loss of the right to payment or the refund of the Kit Digital?
First, the limit. The Red.es guide warns that 'new documentation provided together with the written submissions will not be taken into account': for Red.es, the written submissions serve to review what has already been provided, not to correct out of time. The rules, on the other hand, allow you to present 'the written submissions and documentation you deem appropriate'. The defence relies on what is already on record; a decisive document that was not provided is included anyway by invoking the rules, without counting on it being admitted.
What does work: the calculation of the delay (dates, bracket and deadline of 3 or 6 months); that what Red.es is missing was indeed presented with the justification or the correction; proportionality when compliance is significantly close to the total; that the agent was not formally required, with notice to you, to justify within 15 days; the procedure having lapsed, the refund claim being time-barred and the calculation of interest.
Our service 'Kit Digital and Kit Consulting: written submissions and appeal against the refund or loss of the right to payment' does this: we read the notification, the Agreement, the invoice, the payment and the justification history, we calculate your deadlines and we draft the written submissions within the 15 working days. You can see the current price on the service page.
Who signs: the written submissions are presented on the Platform, in Tramitación de Acuerdos (agreement processing), Alegaciones a la pérdida de derecho a cobro (written submissions against the loss of the right to payment), and are signed with a certificate or with Cl@ve (the Spanish electronic identity system; without Cl@ve in the first call, C005/22-SI). If the Platform does not admit Managora as a representative in your file, you sign with your Cl@ve or your certificate and we leave everything prepared for you and guide you step by step. We never ask for your digital certificate.
What do I do if I already have the Kit Digital refund resolution?
You have 3 paths: pay with the payment letter issued by the Platform, interest included; file an appeal for reconsideration (recurso de reposición) before Red.es within 1 month; or go to contentious-administrative proceedings within 2 months, before the judicial body indicated at the bottom of your resolution regarding appeals.
The appeal does not stop the collection on its own, but if you request the suspension and Red.es does not resolve it in 1 month, it is understood to be granted. Furthermore, a refund debt suspended when appealing, deferred or paid in instalments does not prevent you from being up to date to collect other subsidies.
The appeal for reconsideration is not a wasted step: in the Kit Consulting, Red.es upheld appeals in April 2026 from applicants considered to have withdrawn and ended up granting the aid. The same written submissions and appeal service for the Kit Digital and Kit Consulting prepares that appeal with the suspension request. You can see the current price on the service page. If it is necessary to reach the contentious-administrative stage, our firm handles it.
How does the loss of the right to payment work in the Kit Consulting?
The Kit Consulting has a single phase: the adviser provides the service within 3 months from the validation of the Agreement and justifies it within 5 months from that validation. If they do not do so, Red.es requires the adviser to do so in 15 days, notifying you, and if they still do not justify, you lose the right to payment. The vouchers were for €12,000, €18,000 and €24,000 depending on the number of employees.
The reductions are in the rules themselves: 1% to 7% for an invoice issued more than 3 months after validation or for late payment, and 10% for breaching the publicity requirements. If you withdrew after payment and did not return the aid, refund proceedings are opened. The deadline for written submissions is 15 days and Red.es has 12 months to resolve.
The last deadline to sign Agreements ended on 31 May 2026 at 23:59 for vouchers granted since 28 February 2026 (the general deadline had ended on 31 October 2025): the part of the voucher not associated with Agreements is lost. Vouchers granted after upholding appeals for reconsideration (the last grant is from 29 June 2026) gave 3 months from their publication to sign the first Agreement. Red.es does not detail the channel for written submissions for the Kit Consulting: if the sede electrónica does not accept a representative, you sign and we prepare the document and guide you.
Step by step
- 1
Open the notification on the Platform(10 calendar days from being made available; if you do not log in, it is considered notified)
Enter the Kit Digital Processing Platform, Buzón (mailbox), Notificaciones (notifications), accept and click 'Descargar notificación' (download notification). Save the file with the Proposal, the Initiation Resolution and the Notification.
- 2
Calculate your deadline(15 working days)
15 working days from the day following the notification, or from the day following the 10th calendar day if you did not open it. Saturdays, Sundays and public holidays do not count.
- 3
Identify the cause and the amount
See in the initiation resolution if it is a full loss, reduced loss or refund of phase 1, and recalculate dates and percentages.
- 4
Gather what is already on record in the file
Agreement, invoice, proof of your payment, justification forms, screenshots of the required publicity and emails with the agent. Whatever the agent keeps, ask them for it in writing.
- 5
Draft and present the written submissions(Within the 15 working days)
In Tramitación de Acuerdos (agreement processing), Alegaciones a la pérdida de derecho a cobro (written submissions against the loss of the right to payment), Iniciar alegaciones (start written submissions): NIF (Spanish tax identification number), Agreement number, text and PDF. Sign with 'Firmar' (sign) or 'Firmar con Cl@ve' (sign with Cl@ve) and click 'Enviar' (send) until the status is 'Enviado' (sent).
- 6
Wait for the resolution(Maximum 12 months from the decision to open the procedure)
Red.es assesses the written submissions and notifies the resolution through the same mailbox. If 12 months pass from the decision to open the procedure without notifying it, the procedure expires.
- 7
Pay or appeal(Reconsideration: 1 month. Contentious-administrative appeal: 2 months)
If the resolution is unfavourable: payment letter with interest, appeal for reconsideration with suspension request or contentious-administrative appeal, as indicated at the bottom of the resolution regarding appeals.
A worked example
Self-employed worker (autónomo) with a €2,000 Agreement of the Kit Digital. Case A: invoice issued 40 days late and publicity requirements not met. Case B: phase 2 unjustified, with 70% of the Agreement already paid to the agent for phase 1.
- Case A. Delay of 40 days: bracket from 1 to less than 2 months, 2% of €2,000 = €40
- Case A. Publicity breach: 10% of €2,000 = €200
- Case A. Total of the reduced loss: €40 + €200 = €240
- Case B. Refund of phase 1: 70% of €2,000 = €1,400, plus interest
- Case B. Indicative interest for a full year at the 2026 rate: €1,400 x 4.0625% = €56.88
- Case B. Loss of the right to payment of phase 2: €2,000 - €1,400 = €600 that Red.es will no longer pay
Case A: loses €240 of the aid and refunds nothing. Case B: refunds €1,400 plus interest (about €56.88 per year at the 2026 rate) even though the agent collected it.
Causes of loss of the right to payment and refund of the Kit Digital and their consequence
| What has happened | Consequence | Basis |
|---|---|---|
| Did not sign Agreements within 6 months from the notification of the grant | Loses the part of the voucher not associated with Agreements | Art. 21.5 of the rules |
| Phase 1 not justified | Loss of the right to payment of the total amount of the Agreement | Red.es justification guide |
| Phase 2 not justified | Refund of what was paid for phase 1, with interest, and loss of phase 2 | Art. 31.5 of the rules and Red.es guide |
| Invoice issued after 3 months from the validation of the Agreement | Reduced loss of 1% to 7% | Red.es loss of payment right guide |
| Payment of your part of the invoice out of time (3 months in the 1st call, 6 in the others) | Reduced loss of 1% to 7% | Red.es loss of payment right guide |
| Publicity requirements for the European funding not met | 10% of the aid | Art. 36.4 of the rules |
| Withdrawal from an Agreement after the first payment without voluntary return | Refund | Art. 35.2 of the rules (Orden (Order) TDF/435/2024) |
| Extinction of the beneficiary | Loss of what is pending and refund of what was paid with interest | Art. 39 of the rules |
Brackets of the reduced loss of the right to payment for invoice or payment out of time
| Delay over the maximum date | Percentage deducted from the Agreement |
|---|---|
| Less than 1 month | 1% |
| From 1 to less than 2 months | 2% |
| From 2 to less than 3 months | 3% |
| From 3 to less than 4 months | 4% |
| From 4 to less than 5 months | 5% |
| From 5 to less than 6 months | 6% |
| From 6 to less than 7 months | 7% |
| Publicity requirements not met (any case) | 10% |
Deadlines of the loss of the right to payment and refund procedure
| Step | Deadline | From when |
|---|---|---|
| Open the notification | 10 calendar days | Made available in the Platform mailbox |
| Present written submissions | 15 working days | Day following the notification |
| Red.es resolution | 12 months (otherwise, it expires) | Date of the decision to open the procedure |
| Appeal for reconsideration | 1 month | Day following the notification of the resolution |
| Contentious-administrative appeal | 2 months | Day following the notification of the resolution |
| Limitation period for the refund | 4 years | Expiration of the justification deadline |
| Late payment interest 2026 | 4.0625% annually | From the payment to the agent |
Status of the aid schemes as of 5 October 2026
| Aid | Status | Date |
|---|---|---|
| Kit Digital, Segments I and II | Closed | 31-12-2024 |
| Kit Digital, Segments IV and V (medium-sized companies) | Closed | 30-06-2025 |
| Kit Digital, Segment III, comunidades de bienes (co-owned businesses) and sociedades civiles (civil-law partnerships) | Closed | 31-10-2025 |
| Kit Consulting | Closed | 31-03-2025 |
| Artificial intelligence voucher (Plan IA360) | Announced, without rules or call | Presented on 21-09-2026 |
Loss of the right to payment or refund: what they are asking of you
| Loss of the right to payment | Refund | |
|---|---|---|
| What it means | Red.es stops paying what it had not yet paid | Red.es asks you to return what it already paid |
| When it usually arrives | Phase 1 unjustified, Agreements not signed on time, delays or publicity breaches | Phase 2 unjustified, withdrawal after payment or extinction of the company |
| Late payment interest | No | Yes, from the day of payment (4.0625% in 2026) |
| Who suffers it | The beneficiary (the agent stops collecting from Red.es) | The beneficiary, even if the money was collected by the agent |
| If resolved against you | Appeal for reconsideration or contentious-administrative appeal | Payment letter, appeal for reconsideration with suspension or contentious-administrative appeal |
Official forms and where it is filed
- Kit Digital Processing Platform (Buzón, Notificaciones; Tramitación de Acuerdos, Alegaciones a la pérdida de derecho a cobro) ↗
- Red.es guide to the procedure for loss of the right to payment and/or refund and reduced loss (V2, 07-03-2024) ↗
- Red.es guide to the general justification process for beneficiaries ↗
- Platform guide for beneficiaries (registration as representative, V2 of 08-07-2025) ↗
- Red.es guide to waiver and withdrawal ↗
- Voluntary representative authorisation model (call C034/23-SI) ↗
- Red.es sede electrónica (official e-office): calls, documents and voluntary repayment guide ↗
Frequently asked questions
Can I apply for the Kit Digital or Kit Consulting now?
No. The Kit Digital closed its last call on 31 October 2025 and the Kit Consulting on 31 March 2025. Órdenes (Orders) TDF/39/2026 and TDF/38/2026 do not reopen deadlines: the unallocated funds serve to grant applications submitted on time that were not attended to due to lack of funds. They allow publishing new calls, but as of 5 October 2026 none have been announced.
Will the claim arrive by letter or in the BOE?
Through the Platform. The rules require electronic notification, which you open at the sede electrónica (official e-office): it arrives in your Kit Digital Processing Platform mailbox and, if you do not open it in 10 calendar days, it is considered notified anyway.
If I refund voluntarily, do I save the interest?
Not entirely. The rules allow you to refund without being asked, but Red.es can claim late payment interest up to the day of the deposit. What you do achieve is that they stop running from the moment you pay.
Can I now provide the documentation that the agent did not present?
Red.es says in its guide that it will not take into account new documentation provided with the written submissions (alegaciones). The rules allow providing documentation, so it can be attempted, but a solid defence relies on what is already on record in the file.
Can I claim from the digitalising agent what Red.es is asking of me?
Before Red.es, no: the refund is demanded from the beneficiary. Against the agent, a civil claim based on your contract is possible, which our firm handles. Keep the emails that prove the failure was theirs.
Why is my agent not paid if the justification is validated?
Because its status is 'No pagada' (unpaid): Red.es does not pay if the collection account is wrong or if you are not up to date with Hacienda (the Spanish Tax Agency) or the Seguridad Social (the Spanish social security system); in this second case, you must pay the agent the costs. Debts that are deferred or paid in instalments count as being up to date. With our service 'Certificate of being up to date with payments (Hacienda and Seguridad Social)' we check this and obtain the certificate.
We handle the whole procedure for you, from start to finish.
You describe your case in a chat and sign; we file it with the Spanish authorities. Fixed price from €149.00 (21% VAT included), plus the tasa (official fee) where there is one.
Related procedures
The price, the tasa (official fee) and the current deadlines are on each procedure page.
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- Recurso potestativo de reposición (optional administrative appeal, LPACAP)We draft your recurso potestativo de reposición (optional administrative appeal, arts. 123-124 Ley 39/2015 ...
Related guides
- Kit Digital in 2026: closed to new applications; what remains if you have the voucher (agreements, phases, justification, payments and repayment)
- 2026 hiring grants: first employee of an autónomo, young people and groups, region by region
- Artificial intelligence voucher (Plan IA360): what we know, when it launches and what AI and digitalisation grants you can apply for today
- ENISA loan in 2026: Startups y pymes line requirements and how to apply
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- AEAT financial information returns: forms 165, 345, 198, 117 and 038
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