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V3110-16 ·5 July 2016 ·consulta-vinculante Medium impact
Tax

Refund of IVMDH is taxable income for Corporate Tax and IRPF (direct estimation), but does not affect objective estimation

A query was raised regarding the taxation of refunds of the Tax on Retail Sales of Certain Hydrocarbons (IVMDH). The DGT ruled that these constitute income for Corporate Tax and IRPF under direct estimation, whereas they have no impact under objective estimation.

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2016-07-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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