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V0240-21 ·11 February 2021 ·consulta-vinculante Medium impact
Tax

Special review procedure required to claim refund of undue payment for final administrative acts

The applicant inquired about recovering an undue payment in Inheritance and Gift Tax in cases where the Administration has not declared the debt time-barred. The DGT ruled that, as the administrative act is final, a refund can only be requested through special review procedures or an extraordinary motion for review.

In 6 key points

How it affects those involved

This ruling clarifies that once an administrative act becomes final, standard refund requests are no longer available, necessitating more complex legal procedures to challenge the payment.

Lifecycle

2021-02-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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