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Application for a refund of amounts wrongly paid (devolución de ingresos indebidos) (LGT art. 221 + RD 520/2005)

Application for a refund of amounts wrongly paid (devolución de ingresos indebidos) (LGT art. 221 + RD 520/2005) is filed with AEAT / Hacienda CCAA / Ayuntamiento competente. With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. Estimated total cost: €73. Official tasa (government fee): No tasa (official fee).

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We draft the application to recover taxes you overpaid because of a duplicate payment, an excess, a time-barred debt, or an administrative or court decision holding that the payment was not due. The deadline is 4 years from the payment. It works for the AEAT (Spanish Tax Agency), regional and local tax authorities, the TGSS (Social Security General Treasury) and other tasas. Late-payment interest runs from the date of the payment (LGT art. 32).

Practical guide: Deferring debts with Hacienda and Social Security. Requirements, deadlines and the steps, explained.

What we charge you
€73
Managora's fee
€73.00 (21% VAT incl.)
Tasa (official government fee)
No tasa (official fee). (suplido: paid to the authority on your behalf, no VAT)
Processing time
Decision within 6 months (silencio administrativo: no reply means the application is deemed refused). Refund within 30 days of a favourable decision.
Where it is filed
AEAT / Hacienda CCAA / Ayuntamiento competente ↗
What you receive
Application

Cost breakdown: Our fee €73.00 (21% VAT incl.). No tasa: the refund application has no official cost..

Application for a refund of amounts wrongly paid (devolución de ingresos indebidos) (LGT art. 221 + RD 520/2005): how is it filed?

  1. 1Answer the questions (about 7 minutes).
  2. 2Payment of €73.00 (21% VAT incl.).
  3. 3We hand you the application ready for the authority's online portal.

Which documents do you need?

  • •Proof of the payment.
  • •The assessment or self-assessment.
  • •The earlier decision (if applicable).
  • •DNI/NIF/CIF.

Legal basis and things to bear in mind

  • Legal framework: LGT art. 221 + RD 520/2005 arts. 14-20.
  • The limitation period is 4 years (art. 66 LGT).
  • Late-payment interest runs from the date of the payment (art. 32 LGT).
  • Natural connections: revision_oficio_aeat, recurso_reposicion_administrativo, reclamacion_economico_administrativa.

Application for a refund of amounts wrongly paid (devolución de ingresos indebidos) (LGT art. 221 + RD 520/2005): frequently asked questions

Application for a refund of amounts wrongly paid (devolución de ingresos indebidos) (LGT art. 221 + RD 520/2005): how much does it cost?

We charge you €73: our fee plus, where applicable, the fixed official tasa we advance. Our fee €73.00 (21% VAT incl.). No tasa: the refund application has no official cost.. Managora's fee is €73.00, 21% VAT included (€60.33 net + €12.67 VAT). The official tasa charged by the authority (a suplido paid on your behalf, no VAT) is: No tasa (official fee)..

Application for a refund of amounts wrongly paid (devolución de ingresos indebidos) (LGT art. 221 + RD 520/2005): how long does it take?

Decision within 6 months (silencio administrativo: no reply means the application is deemed refused). Refund within 30 days of a favourable decision.

Application for a refund of amounts wrongly paid (devolución de ingresos indebidos) (LGT art. 221 + RD 520/2005): which documents do I need?

You need to have to hand: Proof of the payment., The assessment or self-assessment., The earlier decision (if applicable)., DNI/NIF/CIF.. You do not upload them here: we collect the details through the guided chat.

Who files the procedure?

Managora files it in your name with AEAT / Hacienda CCAA / Ayuntamiento competente. You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.

Can it be done online?

Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.

Related procedures

Based on the legislation in force and on the official site of the competent authority: AEAT / Hacienda CCAA / Ayuntamiento competente ↗.

Shall we get started with «Application for a refund of amounts wrongly paid (devolución de ingresos indebidos) (LGT art. 221 + RD 520/2005)»?

We file it for you, from start to finish.

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