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A taxpayer inquired whether a favourable resolution from the TEAR (Economic-Administrative Appeal Tribunal) marks the start of the period to claim a refund of undue IBI (Property Tax) payments resulting from cadastral errors. The DGT clarified that the finality of such a resolution only affects the calculation for the reimbursement of guarantees, and that the management of the refund remains the responsibility of the tax administration in charge of the tax.
Cuestión planteada 1º Si puede considerar el día siguiente a la firmeza de la resolución del TEAR estimatoria para empezar a contar el plazo de prescripción del artículo 67.1, caso c), de la Ley General Tributaria y solicitar y obtener la devolución de ingresos indebidos.
La firmeza de la resolución del TEAR, según el artículo 67.1 de la LGT, se aplica al cómputo del plazo para solicitar el reembolso del coste de las garantías, no a la devolución de ingresos indebidos. Para las liquidaciones firmes anteriores a 2012, el interesado debe utilizar los procedimientos especiales de revisión del artículo 216 de la LGT. En cuanto a las liquidaciones no firmes, se debe solicitar la resolución de los recursos interpuestos o ejercitar la reclamación correspondiente. La competencia para determinar la existencia y extensión del derecho a la devolución del IBI recae en la Administración gestora del impuesto.
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