Penalty for erroneous tax payment

If taxes are mistakenly paid to an incorrect budget account, a penalty is not charged, and any accrued penalty is cancelled, if the taxpayer: has met the deadlines for tax payment, and has submitted an application to the territorial body of the STS for the return of such funds for the purpose of their crediting towards a tax liability or tax debt. In case of an erroneous payment, the taxpayer receives an electronic information notice in the private section of the Electronic Cabinet on the next banking day. The notice specifies the details of the payment instruction under which such payment was made.