Skip to content
V0738-22 ·5 April 2022 ·consulta-vinculante Medium impact
Tax

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

A haulier who no longer carries out their business receives a judicial refund of the hydrocarbon tax (the 'sanitary cent'). The DGT rules that this amount must be taxed as income from economic activity in the tax year in which the refund is granted.

In 6 key points

Lifecycle

2022-04-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact