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V2621-15 ·8 September 2015 ·consulta-vinculante Medium impact
Tax

IVMDH refund does not affect net income under objective estimation; interest is taxed as capital gains

A carrier has enquired about how to declare a refund of the Tax on Retail Sales of Certain Hydrocarbons (IVMDH) and its late payment interest. The Tax Agency has clarified that the refund does not alter the net income under the objective estimation scheme and that late payment interest must be included as a capital gain.

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2015-09-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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