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The applicant inquired about recovering an undue payment in Inheritance and Gift Tax in cases where the Administration has not declared the debt time-barred. The DGT ruled that, as the administrative act is final, a refund can only be requested through special review procedures or an extraordinary motion for review.
Cuestión planteada El consultante solicita información sobre el ejercicio del derecho a la devolución del ingreso indebido como consecuencia de la prescripción no declarada ni apreciada de oficio por la Administración Autónómica.
Si el acto de aplicación de los tributos es firme, la devolución de ingresos indebidos solo procede instando la revisión mediante los procedimientos especiales del artículo 216 (párrafos a, c y d) o el recurso extraordinario de revisión del artículo 244 de la LGT. En caso de prescripción, podría intentarse la revocación por infracción manifiesta de la ley, siempre que la infracción sea patente y clara a la vista del expediente. Para la revocación, se aplica razonablemente el plazo de prescripción general de cuatro años.
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