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V1096-17 ·10 May 2017 ·consulta-vinculante Medium impact
Tax

Refund of IVMDH is taxed as income from economic activity under direct estimation

A query was made regarding the tax treatment of the 'centavo sanitario' (IVMDH) refund for hauliers. The Tax Agency clarifies that if the direct estimation method is used, the refund constitutes income from economic activity in the tax year the right is recognised; if the objective estimation method is used, it has no impact.

In 6 key points

How it affects those involved

This clarification provides certainty for transport companies regarding the timing and classification of IVMDH refunds for tax purposes, depending on their chosen accounting method.

Lifecycle

2017-05-10PublishedPublished 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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