ARTICLE 25 A: WHEN IMPROPER SUBSIDIES ARE RECEIVED OR WITHOUT BEING ENTITLED TO IT, A TAX INCENTIVE OR SUBSIDY IS ACCREDITED

When people for their own acts or omissions receive improper subsidies, they must reimburse the amount improperly received, updated in accordance with the provisions of article 17-A of this Code (CFF: Art. 17A). In addition, they must pay surcharges under the terms of article 21 of this Code (CFF: Art. 21), on the amounts improperly received, which will be calculated from the date on which they received the subsidy and until the date on which the amount improperly received is returned to the federal tax authorities.

When a person improperly delivers a subsidy, the amount of which has been credited by said person against the payment of federal contributions, such accreditation will be inadmissible.

When, without having the right to do so, a tax incentive or subsidy is accredited against the payment of federal contributions, or is made in an amount greater than that which is entitled, the tax authorities shall demand the payment of the updated omitted contributions and of the accessories that correspond.

Tax incentives or subsidies can only be credited up to the amount of tax payments that must be paid. If the subsidies or tax incentives is greater than the amount of the contribution to be paid, only the tax incentives or subsidy will be credited up to the amount of the payment.

When, for a tax paid through the accreditation of a tax incentive or a subsidy, a complementary declaration is presented reducing the amount of the tax paid by the taxpayer, only the refund of the amounts in favor will be applicable when they derive from a payment actually made.