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V1725-15 ·2 June 2015 ·consulta-vinculante Medium impact
Tax

Refund of IVMDH must be recorded as income in the tax year the right to receive it is recognised

A taxpayer under the direct estimation regime asks how to declare a refund of the Tax on Retail Sales of Certain Hydrocarbons (the 'sanitary cent'). The DGT rules that supplementary tax returns for previous years should not be filed; instead, the income must be declared in the period in which the refund is agreed.

In 6 key points

How it affects those involved

This ruling clarifies the timing of income recognition for taxpayers receiving tax refunds, preventing the need for retroactive amendments to previous tax years.

Lifecycle

2015-06-02PublishedPublished 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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