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V0141-19 21 January 2019 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · efectos timbrados

It is not possible to recover the face value of the stamps on bills of exchange

The taxpayer asks how to recover the amount of the RCM-FNMT stamps on unused bills of exchange. The DGT responds that there is no procedure to request such a refund.

The question raised

Question posed: Request to indicate the procedure and/or formality to recover the face value of the RCM-FNMT stamps paid on the day of issue.

The DGT's ruling

Article 117 of the RITPAJD establishes that purchasers of stamped instruments do not have the right to a refund of the amount from the issuing entity. Furthermore, the procedures for the refund of tax revenues regulated in the General Tax Law do not contemplate the refund of mobile stamps.

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