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V1643-15 ·27 May 2015 ·consulta-vinculante Medium impact
Tax

Refund of tax paid as an expense must be declared as income from economic activity

A taxpayer who no longer carries out economic activity receives a refund of amounts previously paid as expenses regarding the 'céntimo sanitario' tax. The Directorate General for Taxes (DGT) rules that such a refund must be declared as income from economic activity in the tax year in which the refund is granted.

In 6 key points

Lifecycle

2015-05-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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