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V0849-17 ·6 April 2017 ·consulta-vinculante Medium impact
Tax

To interrupt the statute of limitations for IVPEE undue payment refunds, a rectification of the instalment payment return must be requested

The taxpayer asks which actions interrupt the limitation period for requesting refunds of undue IVPEE payments from 2013 and 2014. The DGT clarifies that, as instalment payments are autonomous obligations, only a request for the rectification of the specific instalment payment return interrupts the statute of limitations.

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2017-04-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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