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V2591-19 ·23 September 2019 ·consulta-vinculante Medium impact
Tax

Right to claim refund of undue IVMDH payments made voluntarily has expired

The applicant asks whether the right to claim a refund of the Retail Sales Tax on Certain Hydrocarbons (IVMDH) has expired following the CJEU ruling. The DGT responds that, as more than four years have passed since the deadlines for self-assessment expired, the right has lapsed by statute of limitations.

In 6 key points

Lifecycle

2019-09-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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