Refund of undue payments

It is not a resource in the strict sense of the word, since it is a right that the taxpayer has and that corresponds to the Administration to proceed with the return of the income that has been improperly made to the Public Treasury on the occasion of the fulfillment of its tax obligations or the payment of penalties, to the taxpayers, to the offenders or to the successors of both.　

However, in any case, the taxpayer may request the Administration to proceed with the return of the amounts unduly paid.