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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A haulier requested guidance on how to treat the refund of the IVMDH (Tax on Motor Vehicle Driving) which had previously been recorded as an expense. The Directorate-General for Taxes (DGT) ruled that such a refund constitutes income from economic activity in the tax year in which the right to receive it is recognised.
This ruling clarifies the timing for tax reporting regarding tax refunds previously deducted as expenses, ensuring consistency with the accrual principle for economic activities under the direct estimation method.
The tax team reviews your specific situation.
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