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V0743-24 16 April 2024 · SG de Tributos Criterion in force
IRPF · autoliquidación

EHA/2027/2007 not applicable to bank transfers for IRPF refunds

The consultant asks about the validity of Article 2 of Order EHA/2027/2007 regarding refunds by bank transfer. The DGT clarifies that the order applies only to self-declarations included in its annexes and that for IRPF, the specific rules of each tax year apply.

The question raised

Conocer la vigencia del artículo 2 de la Orden EHA/2027/2007, de 28 de junio; y más concretamente de su último párrafo. En caso de que dicho párrafo este tácitamente derogado, conocer asimismo la norma que lo deroga.

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