This royal decree, which is dictated by the provisions of Article 81 of Law 47/2003, of 26 November, General Budget, contains a regulation on the return of undue income of a public nature and private non-tax or customs of the State Public Finance.

In particular, on the one hand, it regulates the return of these revenues of a public nature when they are declared undue in an administrative or judicial procedure of review of the act of which the obligation of entry is issued. The prolija regulation of this matter is demanded by the complexity of the distribution of competence. This derives from the need to provide for all the assumptions that may arise from the different configurations of distribution of the jurisdiction of the liquidation of these rights, of collection (both in the voluntary period and in the executive period) as well as of the performance entitlement.

On the other hand, it collects other claims for the return of undue income of a public and private non-tax or customs nature. In particular, it lays down the procedure for the recognition of the right to return of public and private income and its execution in certain cases other than the review of the act of liquidation. This fills the gap in the current legislation in the field of non-tax revenue and replaces the application of the procedure set out in Articles 17 et seq. of the General Regulation on the Development of Law 58/2003, December 17, General Tax, in the field of administrative review, approved by Royal Decree 520/2005 of 13 May, which was established in an additional provision in its second provision for the case in which it did not exist. specific regulation.

As provided for in the fourth final provision of Law 47/2003 of 26 November, the development of Article 81 corresponds to the Government which can dictate how many provisions are necessary for development and enforcement of that law.

In its virtue, on the proposal of the Minister of Economy and Competitiveness and the Minister of Finance and Public Administration, according to the Council of State and after deliberation by the Council of Ministers at its meeting on May 2016,

DISPONGO:

CHAPTER I

General provisions

Article 1. Object.

Constitutes the object of this royal decree:

1. The regulation of the return of non-tax or customs revenue from the State Public Finance that is declared as undue in an administrative or judicial procedure of review of the act of which the obligation of income is to be imposed (henceforth, settlement act), as set out in Chapter II.

2. Regulation of the procedure for the recognition of the right to return and its enforcement in certain cases other than the review of the settlement act, as set out in Chapter III.

Article 2. References to Administration.

For the purposes of this royal decree, the term "Administration" will have the following meanings:

1. Where it is associated with the condition of the holder of the appeal, the General Administration of the State shall be referred to as referring to any of the entities or entities to which it is linked, the resources of which form part of the State Public Finance.

2. When it is associated with the powers to liquidate rights and collect them, it will be understood as referring to the concept of public administration set out in article 2.3 of Law 40/2015, of October 1, of the Legal Regime of the Public Sector, thus as to public universities.

CHAPTER II

Return of income of a public nature, non-tax or customs, declared as undue in a procedure for reviewing the settlement act

Article 3. Return of revenue of a public, non-tax or customs nature, declared as undue in a procedure for reviewing the act of liquidation.

1. Where the right to return an income of a public nature is declared in an administrative or judicial procedure for the review of the act of liquidation, the refund shall be agreed and executed according to the following rules of jurisdiction:

(a) If it were revenue in which the liquidation of the right and its collection had been allocated to the same administration as the holder of the appeal, the jurisdiction to agree to the return of the declared revenue and propose the payment shall correspond to the body which has issued the revised settlement act.

The payment will be made by the competent body in each Administration. In the case of the General Administration of the State, this will be the General Secretariat of the Treasury and Financial Policy.

(b) If the revenue was entered in the form of an administration other than that which was the holder of the appeal, the repayment agreement and the payment proposal shall correspond to the competent authority of the the latter, which shall take them at the request of the first.

If the Administration of the resource is the General Administration of the State, the body responsible for agreeing the return and proposing the payment, which will act at the request of the Administration that would have dictated the act of settlement, will be:

1. The collection organ, provided it belongs to the General Administration of the State.

2. In other cases, the General Secretariat of the Treasury and Financial Policy.

The payment shall be made by the competent authority of the managing authority of the resource. In the case of the General Administration of the State, this will be the General Secretariat of the Treasury and Financial Policy.

(c) In any event, where the collection has been carried out in the executive period by the State Tax Administration Agency, it shall be for the body which has issued the revised settlement agreement to agree on the refund and transfer the agreement to the State Tax Administration Agency which will propose and implement the payment. The return agreement of the executive surcharges will also be the responsibility of the State Tax Administration Agency.

2. The refund shall include the compensatory interest referred to in the second paragraph of Article 81 of Law 47/2003 of 26 November 2003, General Budget. The settlement of the compensatory interest shall be the responsibility of the body proposing the payment.

CHAPTER III

Procedure for the recognition of the right to return and its execution in certain cases other than the review of the settlement act

Article 4. Scope of application.

The procedure for the recognition and enforcement of the right to return of ng the payment shall be the General Secretariat of the Treasury and Financial Policy.

Additional disposition first. Revenue returns in the General Deposit Box.

1. Returns on revenue made in the General Deposit Box as a deposit or guarantee shall be made in accordance with its own rules.

2. They shall be competent to recognise the obligation and to propose the payment of the General Deposit Box or any of its branches in the Economy and Finance Delegations.

Additional provision second. Extra application.

In the absence of this royal decree, the regulatory norms of the common administrative procedure will be applied in an extra way.

First transient disposition. Regulatory references.

Until the Law 40/2015 of October 1, of the Legal Regime of the Public Sector enters into force, the reference made in article 2.2 of this royal decree to Article 2.3 of that law, is understood as referring to Article 2 of the Law 30/1992, of 26 November, of the Legal Regime of Public Administrations and of the Common Administrative Procedure.

Until Law 39/2015 of October 1 of the Common Administrative Procedure of the Public Administrations enters into force, the reference made in article 7.3 of this royal decree shall be understood as referring to Law 11/2007, of 22 June, electronic access of citizens to Public Services.

Second transient disposition. Procedures in processing.

The procedures for returning undue revenue that will be processed at the entry into force of this rule will be processed and resolved in accordance with the rules in force at the time when the started.

Final disposition first. Competence title.

This royal decree is issued in accordance with the provisions of Article 149.1.14. of the Constitution, which attributes to the State the jurisdiction over the General Finance and Debt of the State.

Final disposition second. Entry into force.

This royal decree will enter into force on the day following its publication in the "Official State Gazette".

Given in Madrid, on May 6, 2016.

FELIPE R.

The Vice President of the Government and Minister of the Presidency,

SORAYA SAENZ DE SANTAMARIA ANTON