Ministry of Finance PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

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Administrative Procedures

General Information

Name

Refund of undue payments.

Type of procedure/service
Tax information
Subject
Taxes
SIA code
998013
Description

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

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

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

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

When established by tax laws.

Body responsible for the procedure
State Tax Administration Agency (EA0028512)

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