PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

Reversal of legally null and void decisions regarding declaration of prescription of the right to refund.

Procedure to declare null and void tax decisions for which the administrative procedure has finalised or which have not been resolved within the deadline, in the following circumstances: a) When they damage rights and freedoms with constitutional protection. b) When they have been passed by authorities clearly not authorised, whether due to the subject matter or the geographical territory. c) When they have impossible content. d) When they constitute criminal breaches or are issued as a consequence of these. e) When they have been handed down with total and absolute disregard for the corresponding legally established procedure or for the regulations that contain the fundamental rules for the formation of free will in professional bodies. f) Decisions that are expressly or presumed to be contrary to law by which powers or rights are acquired when the fundamental requirements for their acquisition are missing. g) Any other expressly established by law.