Devolución de ingresos tributarios indebidos por los entes locales

Abstract

In many occasions, tax authorities should refund payments already done and the corresponding late payment interests because of the particularities of each local tax and the general rules regarding the enforceability of tax payments. Local tax law remits to general tax law in relation to rules of refunds because of undue payments. Therefore, it is necessary to examine the rules of each local tax including the rules derived from the shared management, the genuine cases of refunds because of undue payments, the case of justified nullity, the rectification of auto payments and the executions of administrative, economic-administrative or judicial resolutions that have a nullified effect.

Keywords:

local taxes, refund because of undue payments, property taxes, tax on economy activity, nullification of tax administrative acts, auto payments, late payment interest, time limit for legal action