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V0645-16 ·16 February 2016 ·consulta-vinculante Medium impact
Tax

Refund of a tax previously deducted as an expense must be taxed as income from economic activity

A taxpayer who no longer carries out economic activity receives a refund of a tax (the health levy) previously paid as an expense. The DGT rules that such a refund must be declared as income from economic activity in the tax year in which the refund is granted.

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2016-02-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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