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V2915-19 ·22 October 2019 ·consulta-vinculante Medium impact
Tax

IVMDH refunds included in gross income to verify objective estimation limits

A carrier has enquired about how judicial refunds of the hydrocarbon tax (sanitary cent) and its associated interest affect the objective estimation method. The DGT has ruled that while the refund does not affect the calculation of net income by modules, it must be added to gross income to determine whether the thresholds for using this method have been exceeded.

In 6 key points

How it affects those involved

This ruling clarifies that tax refunds must be accounted for when assessing eligibility for the objective estimation regime, potentially affecting the ability of taxpayers to remain within the permitted income limits.

Lifecycle

2019-10-22PublishedPublished 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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