Claim for refund of undue payment

When can this claim be made?

The time limit for presenting the claim is four years from the date of paying the undue tax.

Who can appeal?

Form

Time limit for resolution

  • The time limit for resolving the claim is six months from the date of making the claim.
  • If no resolution has been sent at the end of this period, the lack of administrative response should be considered a negative resolution, such that the claim has been rejected.
  • If you do not agree with the resolution, you can lodge an appropriate administrative lawsuit, within the deadline.

Regulation