PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

Refund of undue payments.

Special review procedure for recognition of the right to refund in any of the following circumstances:

a) In the event of duplicity of payment tax debts or sanctions.

b) When the amount paid is higher than the amount payable according to an administrative decision or a self-assessment.

c) When amounts corresponding to payment of tax debts or sanctions after the deadlines for their prescription.

d) When established by tax laws.