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V2861-15 ·5 October 2015 ·consulta-vinculante Medium impact
Tax

Tax treatment of IVMDH refunds and their late payment interest in Personal Income Tax (IRPF)

A query is made regarding how IVMDH tax refunds and their late payment interest should be taxed in Personal Income Tax following the CJEU ruling. The DGT determines that the treatment depends on whether the taxpayer is a professional under the direct estimation method, the objective estimation method, or an individual.

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2015-10-05PublishedPublished 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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