Doctrine by topic · DGT Observatory

Refund of Undue Payments: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

← DGT Observatory

How the DGT's position has evolved

Stable position Medium confidence 53 rulings · 2014–2024

Current position

The economic-administrative claims regulations of the LGT (General Tax Law) are not applicable to local entities, which must be governed by local tax regulations. In the case of local taxes without a specialized body, only an appeal for reversal (recurso de reposición) is admissible against acts of application and effectiveness. For other taxes, the refund of undue payments to the Social Security must be imputed in the fiscal years in which they were included as an expense through rectification or a supplementary self-assessment.

The DGT's position does not show a doctrinal evolution regarding the concept of the refund of undue payments; rather, the rulings address different procedural and accounting imputation aspects. The focus has shifted from dealing with the rectification mechanics in IVA (VAT) and IS (Corporate Income Tax) to defining statute of limitations periods, the effects of Social Security, and regulatory competence in the local sphere.

Turning points

  1. V2780-19

    Specifies the calculation of the four-year statute of limitations period, indicating that it begins on the day following the payment or the expiration of the self-assessment deadline.

  2. V0758-21

    Establishes that the refund of Social Security payments requires rectification or a supplementary self-assessment in the fiscal years where they were accounted for as an expense.

Analysis based on 51 of 53 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V1086-23 28 Apr 2023

The tax on non-reusable plastic packaging accrues at the time of collection of advance payments

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
devengoenvases de plástico no reutilizablespagos anticipadoshecho imponiblefabricación Ley 7/2022, de 8 de abril, de residuos y suelos contaminados para una economía circularLGT — Ley 58/2003 General Tributaria art. 32
Affects CompanyExpat · Non-residentIndividual
V1922-22 10 Sept 2022

Administrative silence in undue payment refunds is deemed a rejection

SG de Tributos
devolución de ingresos indebidossilencio administrativodesestimacióninterés de demoraprocedimiento de oficio LGT — Ley 58/2003 General Tributaria art. 32LGT — Ley 58/2003 General Tributaria art. 221
Affects CompanyExpat · Non-residentIndividual
V2552-21 21 Oct 2021

Tax refund possible following deed annulment due to self-dealing prohibition

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
devolución de ingresos indebidosnulidad de contratoefecto lucrativoautocontrataciónusufructo temporal TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 57.1TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 57.2
Affects CompanyExpat · Non-residentIndividual
V3503-19 20 Dec 2019

Late payment interest on tax refunds is taxed as a capital gain

SG de Impuestos sobre la Renta de las Personas Físicas
intereses de demoraganancia patrimonialrendimientos del capital mobiliariodevolución de ingresos indebidosbase imponible del ahorro LIRPF — Ley 35/2006 del IRPF art. 25LIRPF — Ley 35/2006 del IRPF art. 33.1
Affects CompanyExpat · Non-residentIndividual
V2780-19 9 Oct 2019

The right to claim a refund of undue payments expires after four years

SG de Tributos
devolución de ingresos indebidosprescripciónautoliquidacióningreso indebidoplazo de prescripción LGT — Ley 58/2003 General Tributaria art. 32LGT — Ley 58/2003 General Tributaria art. 66.c
Affects CompanyExpat · Non-residentIndividual
V2591-19 23 Sept 2019

Right to claim refund of undue IVMDH payments made voluntarily has expired

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior
ivmdhdevolución de ingresos indebidosprescripciónautoliquidacióndies a quo LGT — Ley 58/2003 General Tributaria art. 12.3LGT — Ley 58/2003 General Tributaria art. 66
Affects CompanyExpat · Non-residentIndividual
V0760-18 21 Mar 2018

The heirs of a usufructuary may request the rectification and refund of Wealth Tax

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
rectificación de autoliquidacióndevolución de ingresos indebidosusufructoplena propiedadherederos RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 126RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 127
Affects CompanyExpat · Non-residentIndividual

Apply this to your case

Beckham Law & impatriate taxationTalk to the team applying this doctrine daily.
IRPF Spain 2026 CalculatorEstimate the impact on your case in two minutes.
Talk to the tax teamWe check whether this criterion affects you and what it means in your situation.
Email
Contact