Skip to content
V1922-22 ·10 September 2022 ·consulta-vinculante Medium impact
Tax

Administrative silence in undue payment refunds is deemed a rejection

A query was raised regarding the effect of administrative silence in procedures for the refund of undue payments initiated at the request of a party. The Directorate General of Taxes (DGT) clarifies that if no express resolution is issued after six months, the application is deemed rejected.

In 6 key points

Lifecycle

2022-09-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact