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V1898-15 ·17 June 2015 ·consulta-vinculante Medium impact
Tax

IVMDH refunds must be recognised as income in the period they are received

The tax treatment of IVMDH refunds following the CJEU ruling is examined. The DGT clarifies that these amounts must be recognised as income or earnings in the period they are obtained, affecting both Personal Income Tax (IRPF) and Corporate Tax (IS), as well as the VAT taxable base.

In 6 key points

How it affects those involved

This ruling clarifies the timing of tax recognition for IVMDH refunds, ensuring consistency across IRPF, IS, and VAT, and preventing the deferral of tax liabilities.

Lifecycle

2015-06-17PublishedPublished 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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