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V2786-19 ·10 October 2019 ·consulta-vinculante Medium impact
Tax

Refund of IVMDH included in gross income to verify objective estimation limits

A carrier has enquired whether the judicial refund of the sanitary cent (IVMDH) and its associated interest affect the limits of the objective estimation method. The DGT has ruled that while the refund does not affect the calculation of net income, it must be added to gross income to determine whether the thresholds for said method have been exceeded.

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2019-10-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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