BackWe refer to the inspection regularization of the Corporate Income Tax that reduces the deductible expense of the payer for amounts paid to a non-resident for the concept of royalties. Likewise, the possibility of opening the statute of limitations period for the right to the refund of the withholding on the amount paid is questioned.
The modification of the amount of the royalties by the inspection originates an increase of taxation in the Corporate Income Tax and, in turn, the recognition of the existence in the Non-resident Income Tax (IRNR) of undue income, the circumstance that in the years 2014 and 2015 complementary Corporate Income Tax returns had been filed would require the correction of the imbalance that would occur with respect to the IRNR.
The start of the computation of the limitation period of the right to the refund of the periods corresponding to 2014 and 2015, should be placed on the date on which the administrative act that revealed that the income was undue became final. This solution should not be used to generate unfair enrichments of one of the parties. On the other hand, if an exception to the legal institute of the statute of limitations is admitted, all parties must be equally satisfied.
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