IRS. The tax authority does not charge amounts below €25 and does not refund amounts below €10
The law contemplates minimum values below which the tax administration neither issues a payment notice nor makes tax refunds and, in the case of IRS, these ceilings are set at 25 and 10 euros, respectively.
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Economia AT
Regarding collections, and in addition to IRS, taxpayers are not required to pay any amount when the outstanding amount is less than 25 euros and is related to IRC and VAT.
There is also a set of taxes in which there is no collection when the amount in question is less than 10 euros. These are IMI, Stamp Duty, IUC and IMT (except in the case of additional settlement, in which case the minimum value rises to 25 euros).
In the case of IEC, the limit up to which there is no collection is also 10 euros, as well as, according to the AT, in the case of non-commercial beverages in which the limit of 30 liters of finished product per year and per producer is not exceeded.
The limits for issuing and sending the refund to the taxpayer are set at 10 euros, in the case of IRS and IMT, and at 30 euros in the case of ISV, which means that if the amount to be returned is less than these amounts, the 'check' is not issued.
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