Plazo de prescripción y devolución de ingresos indebidos. STS de 21 de julio de 2025, rec. núm. 6502/2023

Abstract

Article 66 c) of the General Tax Law (LGT) must be interpreted to mean that the statute of limitations for requesting a refund of undue payments is the date on which it is established that the payment in question is of that (undue) nature, which is none other—in the present case—than the date on which the criminal acquittal was learned by virtue of proceedings initiated by the tax authority itself, with the automatic suspension of the inspection procedure during which the complaint was raised, since it was not until that moment that the payment, as originally made, could have been considered undue.