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V1646-15 ·27 May 2015 ·consulta-vinculante Medium impact
Tax

Tax treatment of the refund of the IVMDH and its late payment interest for Personal Income Tax (IRPF)

The taxpayer asks how to declare the refund of the hydrocarbon tax (sanitary cent) and its late payment interest. The DGT rules that the refund constitutes income from economic activities, while the interest is treated as capital gains.

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2015-05-27PublishedPublished 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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