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A haulier has requested clarification on how to declare a refund of the IVMDH (tax on the transfer of motor vehicles) and late payment interest for Personal Income Tax (IRPF) purposes. The Directorate-General for Taxes (DGT) has ruled that the refund constitutes business income in the year it is agreed upon, whereas the late payment interest is taxed as capital gains within the savings tax base.
This ruling clarifies the temporal allocation of tax refunds and distinguishes between the tax treatment of the principal refund versus interest accrued, ensuring correct reporting of business income and capital gains.
The tax team reviews your specific situation.
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