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V1775-15 ·5 June 2015 ·consulta-vinculante Medium impact
Tax

The refund of the IVMDH and its interest must be declared as income in the fiscal year in which the refund is agreed

A farmer under the objective estimation regime asks how to declare the refund of the hydrocarbon tax (sanitary cent) and its late payment interest. The DGT responds that the refund is income that is added to the turnover of the activity and that the late payment interest is taxed as capital gains in the savings tax base.

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2015-06-05PublishedPublished 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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