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V0232-16 21 January 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · base imponible

Refund of undue hydrocarbon tax payments is not permitted if VAT amounts have already been deducted

A query was raised regarding whether the refund of undue payments under the Retail Sales Tax on Hydrocarbons, following a CJEU ruling, affects VAT. The DGT ruled that if the taxpayer has already deducted the input VAT related to those purchases, they are not entitled to a refund of undue payments.

The question raised

Inquiry is made regarding the effects on Value Added Tax of obtaining a refund of undue payments in the amount paid in respect of the Retail Sales Tax on Certain Hydrocarbons as a consequence of a judgment rendered by the Court of Justice of the European Union.

The DGT's ruling

If the taxpayer has deducted the VAT paid on the purchase of fuel, they may not request a refund of undue payments. In the event that the right to deduction is partial, the refund shall be limited solely to the amount that has not been deductible.

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