Refund of undue payments
Reimbursement of excessive or duplicate revenues ex officio or at the request of a party.
It is not a resource in the proper sense, since it is a right that assists the taxpayer and that corresponds to the Administration to proceed with the ex officio return, to the taxpayers, the offending subjects or the successors of both, of the income. that had been improperly made to the Public Treasury on the occasion of compliance with their tax obligations or payment of penalties.
However, in any case, the taxpayer may request the Administration to return the amounts unduly paid.