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The taxpayer asks which actions interrupt the limitation period for requesting refunds of undue IVPEE payments from 2013 and 2014. The DGT clarifies that, as instalment payments are autonomous obligations, only a request for the rectification of the specific instalment payment return interrupts the statute of limitations.
Cuestión planteada El consultante desea conocer el plazo para interrumpir la prescripción del derecho a solicitar la devolución de los ingresos indebidamente realizados por el impuesto sobre el valor de la producción de la energía eléctrica en los ejercicios 2013 y 2014.
El derecho a solicitar la devolución de ingresos indebidos prescribe a los cuatro años desde el día siguiente al ingreso o de la finalización del plazo de autoliquidación. La prescripción se interrumpe por cualquier actuación fehaciente que pretenda la devolución, reembolso o rectificación de la autoliquidación. Dado que el pago fraccionado es una obligación autónoma, solo la solicitud de rectificación de la autoliquidación del pago fraccionado específico interrumpe la prescripción, y no la rectificación de la autoliquidación del impuesto principal.
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