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V0240-21 11 February 2021 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
OTRO · ingreso indebido

Special review procedure required to claim refund of undue payment for final administrative acts

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.

The question raised

The taxpayer requests information regarding the exercise of the right to a refund of undue payments resulting from the statute of limitations not being declared or assessed ex officio by the Autonomous Administration.

The DGT's ruling

If the act of tax assessment is final, the refund of undue payments may only be sought by requesting a review through the special procedures set forth in Article 216 (paragraphs a, c, and d) or the extraordinary appeal for review under Article 244 of the General Tax Law. In the event of a statute of limitations, revocation due to a manifest breach of the law could be attempted, provided that the breach is patent and clear upon examination of the file. For revocation purposes, the general four-year statute of limitations is reasonably applied.

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