Skip to content
V3377-20 ·18 November 2020 ·consulta-vinculante Medium impact
Tax

Refund of a tax previously deducted as a business expense is taxed as business income

A haulier who no longer carries out business activities receives a tax refund (sanitary levy) and interest following a court ruling. The DGT rules that the tax amount constitutes business income, whereas the interest is classified as capital gains.

In 6 key points

Lifecycle

2020-11-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact