Doctrine by topic · DGT Observatory

Administrative Silence: DGT doctrinal evolution

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

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How the DGT's position has evolved

Stable position High confidence 8 rulings · 2014–2026

Current position

The duration of claim procedures is one year from their filing, after which the interested party may consider the claim dismissed in order to file the corresponding appeal. In undue payment refund procedures initiated at the request of a party, negative administrative silence occurs after six months without an express resolution. The calculation of periods in calendar days, months, or years begins the day following notification or publication, regardless of whether that day is a business day.

The DGT's position does not show a doctrinal evolution regarding the concept of silence, but has instead focused on the application of specific deadlines depending on the type of procedure. Rulings have clarified the expiration terms and the effects of silence in the refund of undue payments and in economic-administrative claims. There is no change in criterion, but rather a dispersion of rules applicable to different scenarios.

Turning points

  1. V1922-22

    Clarifies that in refunds of undue payments, the interested party may consider their request dismissed by silence after six months without an express resolution.

  2. V0158-24

    Establishes that the duration of the claim procedure is one year, after which the interested party may consider the claim dismissed.

Analysis based on 8 of 8 rulings with a stated position. Updated 1 October 2026.

Rulings on this topic

8
V1198-23 8 May 2023

VAT refund procedure terminates upon commencement of limited verification procedure

SG de Tributos
procedimiento de devolucióncomprobación limitadacaducidadprescripciónsilencio administrativo RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 123RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 125.3
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
V1919-16 4 May 2016

Refunds available for court fees paid on appeals against deemed rejections

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
tasa judicialsilencio administrativoingreso indebidorectificación de autoliquidacióndesestimación presunta Ley 10/2012LGT — Ley 58/2003 General Tributaria art. 120.3
Affects CompanyExpat · Non-residentIndividual
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