This work examines the problems posed by the absence of specific procedural channels in Spanish law for the recovery of tax-related State aid. It presents the reasons for their necessity and critically examines the procedures for the recovery of tax-related aid proposed in the preliminary draft of a bill to amend the General Tax Act.
Keywords: Unlawful and incompatible aid, Immediate and effective recovery, Procedural autonomy, Legitimate expectations, Absolute impossibility, Real beneficiary, Recoverable amount, Right to a hearing, Limitation period, Administrative resources