The Supreme Court of the Principality of Asturias, in its ruling of April 12, 2023, examines the correct temporal imputation of the refund of the IVMDDH undue income. The plaintiff argues that such refund should be imputed in the years in which the undue payment was made, not in the 2015 corporate income tax return,… Continue reading Tax advisor: The refund of the undue income of the IVMDH is imputed to the year in which the payment of the tax was made
Tag: undue income
Tax Advisor: The person obliged to pay the capital gains tax by agreement is entitled to rectification and refund of the undue payment
The appealed judgment establishes that, since there is no case law stating that the fulfillment of a contractual obligation alone legitimizes the ability to appeal before the courts to analyze the merits of a tax assessment, it is necessary to abide by article 33 of the General Collection Regulation. According to this article, if the… Continue reading Tax Advisor: The person obliged to pay the capital gains tax by agreement is entitled to rectification and refund of the undue payment