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V2499-15 ·5 August 2015 ·consulta-vinculante Medium impact
Tax

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

A taxpayer has requested clarification on how to declare a refund of the Tax on Retail Sales of Certain Hydrocarbons (IVMDH) and its associated interest. The Directorate General for Taxes (DGT) states that the refund must be recorded as business income in the tax year in which the right to the refund is recognised, and provides an analysis regarding the tax treatment of the interest.

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2015-08-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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