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V3318-15 ·27 October 2015 ·consulta-vinculante Medium impact
Tax

Income tax refunds may be claimed for interest on debt declared void

A taxpayer has requested clarification on the tax treatment following the judicial annulment of subordinated obligations. The DGT indicates that interest already received can be recovered by amending previous tax returns, even if the statute of limitations has expired, and defines the treatment of statutory and compensatory interest.

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2015-10-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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