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The applicant asks whether the right to claim a refund of the Retail Sales Tax on Certain Hydrocarbons (IVMDH) has expired following the CJEU ruling. The DGT responds that, as more than four years have passed since the deadlines for self-assessment expired, the right has lapsed by statute of limitations.
Cuestión planteada A la consultante le interesa que se le informe sobre la conveniencia de solicitar la devolución del IVMDH, al desconocer si el derecho a reclamar dicha devolución ha prescrito. En caso de que no haya prescrito solicita que también se le informe los ejercicios no prescritos sobre los que puede reclamar.
El derecho a solicitar la devolución de ingresos indebidos prescribe a los cuatro años según el artículo 66 de la LGT. El plazo comienza a contarse desde el día siguiente a la finalización del plazo para presentar la autoliquidación si el ingreso se realizó en dicho plazo. Dado que los ingresos del último trimestre de 2012 vencieron en enero de 2013, a fecha de la consulta el derecho ha prescrito, salvo que existan causas de interrupción del artículo 68.3 de la LGT.
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