Can I apply for compensation of taxes?

Clarify your doubts by consulting your particular case

Tax debts may be extinguished in whole or in part by setting them off against a credit recognised by an administrative act in favour of the same taxpayer, subject to the legal requirements. A refund that has not yet been recognised does not, by itself, constitute a recognised credit for this purpose.

Set-off may be initiated by the tax authority or requested by the taxpayer. A taxpayer may request it for a tax debt that is in either the voluntary payment period or the enforcement period. The application should identify the debt (amount, tax concept and payment deadline) and the recognised credit offered (amount, nature and managing body). If the debt arises from a self-assessment, the official form should be supplied unless it is already held by the tax authority. The credit must also be evidenced; where it arises from a tax refund, the relevant decision, ruling or judgment recognising it should be provided, as applicable. The authority may require missing information or documents to be supplied.

If the application is filed during the voluntary payment period, the enforcement period will not begin for the part of the debt covered by the offered credit while the application is being processed. Late-payment interest may nevertheless accrue until the credit is recognised. If the application is made after the debt has entered the enforcement period, it does not automatically suspend collection generally; the regulations allow the authority to suspend steps to sell assets or rights.

As a general rule, the tax authority sets off tax debts that are already in the enforcement period. The law also provides for specific cases of set-off during the voluntary payment period, for example, where the same audit or limited-check procedure produces both an amount payable and a refund, or in certain cases when a decision is implemented.

The decision on an application must be notified within six months. If it is not notified within that period, the applicant may treat it as rejected for the purpose of bringing the appropriate appeal or may wait for an express decision. Once set-off is agreed, the debt and credit are extinguished up to the amount they overlap, and the authority notifies the decision. Any part of the debt exceeding the credit remains subject to the ordinary payment and collection rules.