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A property owner inquired whether they could recover excess IBI paid in 2008 and 2009 following a correction of cadastral values. The DGT ruled that these rights have expired, as more than four years have passed since the tax accrual.
Question posed: Whether the amounts collected in excess of the IBI for the 2008 and 2009 fiscal years are or are not time-barred.
The Administration's right to determine the tax liability through assessment is subject to a four-year statute of limitations. In the case of IBI, the calculation begins from the moment the tax accrues. As the tax accrued on January 1, 2008, and 2009, the period for assessment expired in January 2012 and 2013, respectively. Therefore, the refund of excess amounts from those fiscal years is not applicable.
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