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V1562-16 ·13 April 2016 ·consulta-vinculante Medium impact
Tax

Refund of a previously deducted tax must be recorded as business income

A haulier has requested clarification on how to declare the refund of IVMDH amounts paid in previous years. The DGT has ruled that the refund must be recorded as business income in the tax year in which the right to the refund is recognised.

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2016-04-13PublishedPublished 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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