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V2591-21 ·25 October 2021 ·consulta-vinculante Medium impact
Tax

Statute of limitations for undue payment refunds does not run from the finality of the TEAR resolution

A taxpayer inquired whether a favourable resolution from the TEAR (Economic-Administrative Appeal Tribunal) marks the start of the period to claim a refund of undue IBI (Property Tax) payments resulting from cadastral errors. The DGT clarified that the finality of such a resolution only affects the calculation for the reimbursement of guarantees, and that the management of the refund remains the responsibility of the tax administration in charge of the tax.

In 6 key points

How it affects those involved

This clarification establishes that the finality of a TEAR resolution does not reset or trigger the limitation period for requesting refunds of undue payments, meaning taxpayers must still adhere to the standard statutory periods for such claims.

Lifecycle

2021-10-25PublishedPublished 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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