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A taxpayer has enquired whether they may file an extraordinary appeal by providing accounting documentation and request a refund of undue payments for the 2011 and 2012 financial years. The DGT provides information regarding the review proceedings regulated under the General Tax Law but clarifies that it lacks the competence to decide whether filing such proceedings is appropriate.
Cuestión planteada Al tratarse de dos ejercicios no prescritos, ¿se puede presentar recurso extraordinario aportando los libros contables y facturas de gastos e ingresos y así mismo solicitar devolución de ingresos indebidos en caso de tener derecho a ello?
La DGT manifiesta que no es competente para determinar la procedencia de interponer un recurso o procedimiento de revisión. A efectos informativos, señala que los procedimientos especiales de revisión están regulados en la Ley 58/2003, incluyendo la rectificación de errores, la devolución de ingresos indebidos y el recurso extraordinario de revisión en el ámbito de las reclamaciones económico-administrativas.
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