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V0056-21 20 January 2021 · SG de Tributos Criterion in force
OTRO · devolución de ingresos indebidos

Surplus from the award of seized assets is subject to a four-year statute of limitations as a refund of undue payments

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.

The DGT's ruling

The surplus referred to in Article 104 bis of the RGR is subsumed under the concept of "refunds of undue income" of Article 66 of the LGT. This is due to the fact that the liquidated surplus from the adjudication constitutes undue income for the Public Treasury. Therefore, the four-year statute of limitations periods regulated in letters c) and d) of said article apply.

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