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A consumer group asks how to recover amounts paid unjustly, such as for 'social bonus financing', under the Electricity Special Tax where no actual supply has been provided. The DGT responds that the procedure for refunding unjustly paid amounts regulated under the General Tax Law must be followed.
Cuestión planteada Se cuestiona cuál es el mecanismo habilitado para solicitar el reembolso de los importes soportados indebidamente en los supuestos en que el término "financiación del bono social" no debe formar parte de la base imponible del Impuesto Especial sobre la Electricidad.
Cuando no exista suministro eléctrico efectivo, conceptos como 'potencia contratada' o 'financiación del bono social' no forman parte de la base imponible del Impuesto Especial sobre la Electricidad. Para recuperar los importes abonados indebidamente, se debe utilizar el procedimiento de devolución de ingresos indebidos previsto en la Ley 58/2003. Los sujetos que hayan soportado la repercusión podrán solicitar la devolución si cumplen los requisitos de la normativa, como que la repercusión se haya efectuado mediante factura y las cuotas hayan sido ingresadas.
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