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A query was raised regarding whether the surplus resulting from the disposal of seized assets falls under the categories of refunds or reimbursements subject to a four-year statute of limitations. The Directorate General of Taxes (DGT) ruled that such a surplus is considered a refund of undue payments.
Cuestión planteada
El sobrante al que se refiere el artículo 104 bis del RGR se subsume en el concepto de "devoluciones de ingresos indebidos" del artículo 66 de la LGT. Esto se debe a que el sobrante de la adjudicación liquidado constituye un ingreso indebido en el Tesoro Público. Por tanto, se le aplican los plazos de prescripción de cuatro años regulados en las letras c) y d) de dicho artículo.
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