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V4686-16 ·4 November 2016 ·consulta-vinculante Medium impact
Tax

Refund of fees declared unconstitutional is not permitted if not expressly challenged before the assessment becomes final

A query was raised regarding whether the declaration of unconstitutionality of certain fees allows for the refund of amounts paid. The Directorate General of Taxes (DGT) ruled that refunds are not applicable in proceedings with a final resolution, nor in cases where payment was made without challenging the fee.

In 6 key points

How it affects those involved

This ruling limits the ability of taxpayers to reclaim fees that have been declared unconstitutional if they failed to contest the specific assessment or if the administrative process has already reached a final, non-appealable stage.

Lifecycle

2016-11-04PublishedPublished 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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