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V0758-21 ·30 March 2021 ·consulta-vinculante Medium impact
Tax

The refund of self-employed contributions must be attributed to the fiscal years in which they were deducted as an expense

A partner-administrator inquires whether the refund of self-employed contributions (due to the application of the flat rate) and the associated late payment interest are taxed in the year they are received. The DGT responds that the principal must be rectified in the years in which it was deducted as an expense, and the late payment interest constitutes capital gains.

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2021-03-30PublishedPublished 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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