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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.
Cuestión planteada 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.
La Orden EHA/2027/2007 solo es aplicable a las autoliquidaciones incluidas en sus anexos I y II. Para el IRPF, la normativa aplicable es la orden anual que regula los modelos de declaración de cada ejercicio. En consecuencia, las devoluciones de IRPF se rigen por el artículo 132.1 del Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria.
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