Applications for the refund of undue payments can be submitted by any of the following means, accompanied by the corresponding supporting documents (copy of the payment receipt, certificate issued by the SPTO, if applicable, appeal decision, etc.):
NOTE: For legal reasons and to ensure that there is a record that they were presented correctly, applications sent by means other than those listed above will not be accepted, even if they contain the duly completed form and the corresponding documentation or supporting documents.
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