What if more has been improperly paid? Should we ask the Administration for a refund? When? Under what circumstances?

The tax law contains mechanisms for taxpayers to be able to request the authorities the reimbursement of income wrongly held in the Treasury to pay tax debts.

The right of return not only extends to the amount of the improperly submitted, but also the legal interest rate applicable for the period from the date of its entry into the Treasury until the payment made back by the Administration.

The request must be made in writing (see section model 12.8) provided that more than five years haven’t elapsed since the date of improper payment was made. Otherwise, the right to return is prescribed (see section 7.1).

The recognition of the right to return, by the Administration will be held, in particular in the following cases:
a) When there has been duplication in payment.

b) When the amount paid is higher than the amount of debts settled by the Administration or self-assessments by the taxpayer.

c) When quantities are paid after being prescribed the right of the Administration for collection.

The resolution deciding on the request for return of undue income has the character of provisional settlement, which means it can be modified in a subsequent verification practice culminating with the final settlement.
The administration is required to resolve the request. But if the decision isn’t notified within three months, the taxpayer may consider it dismissed and can appeal against that implied rejection. They can also wait for the express resolution and appeal or not, depending on whether their content is favorable or not.