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V2974-15 ·8 October 2015 ·consulta-vinculante Medium impact
Tax

The refund of the sanitary cent should not be included in the Personal Income Tax as a capital gain

A taxpayer without economic activity asks how to declare the refund of amounts paid for the Tax on the Retail Sale of Certain Hydrocarbons. The DGT responds that it is not necessary to include it in income.

In 4 key points

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2015-10-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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