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Aspectos clave en la devolución del tramo autonómico del impuesto sobre hidrocarburos declarado ilegal - Despacho de abogados Gómez-Acebo & Pombo
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Aspectos clave en la devolución del tramo autonómico del impuesto sobre hidrocarburos declarado ilegal

icon 23 de febrero, 2026

La Sentencia del Tribunal Supremo de 21 de enero del 2026 (rec. núm. 7520/2022) reitera la jurisprudencia previa sobre el derecho de los obligados tributarios que han soportado la repercusión legal del tramo autonómico del impuesto sobre hidrocarburos declarado contrario al Derecho de la Unión para solicitar y obtener la devolución de los ingresos indebidos. Sin embargo, no ordena la retroacción de actuaciones al no haber sido objeto de prueba ―cuya carga recae sobre la Administración― la existencia de enriquecimiento injusto como excepción al derecho a la devolución.

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Autor/es

Saturnina Moreno – Consejera Académica

Rocío Arias – Counsel

Tipología

Análisis

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Fiscal