Law 38/2003, of November 17, General Subsidies, and Royal Decree 887/2006, of July 21, approving the development regulation of the above Law, establish the procedure for reimbursing subsidies and the causes which might lead to this, amongst others. The body granting the subsidy will be competent for requiring the beneficiary or cooperating entity to reimburse the subsidies by resolving the procedure regulated in the said Law.
The procedure will be started by the corresponding management unit, by written communication to the party affected, in a voluntary period for reimbursing what has been unduly collected, after which time, if the reimbursement has not occurred, the reimbursement procedure in itself will be automatically started. The procedure will be governed by the general provisions on administrative procedures, and will basically include three phases: start, procedure and close.