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V1652-17 ·27 June 2017 ·consulta-vinculante Medium impact
Tax

Tax treatment of IVMDH refunds: inclusion in Personal Income Tax and right to VAT refund

An individual engaged in agricultural and livestock activities has enquired about the taxation of the hydrocarbon tax refund (sanitary cent) and its associated interest. The Tax Agency has clarified that the amount constitutes income for Personal Income Tax (IRPF) purposes and that, as they are under the special agricultural regime, they may request a refund of undue payments for VAT.

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2017-06-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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