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A haulier has requested clarification on how to declare a refund of the IVMDH (Motor Vehicle Tax) and the late payment interest received. The Directorate-General for Taxes (DGT) has ruled that the refund constitutes business income in the year it is granted, while the interest is taxed according to its specific nature.
Cuestión planteada Forma de declarar en el IRPF la indicada devolución.
La devolución del IVMDH, si se contabilizó como gasto, debe imputarse como rendimiento de la actividad económica en el ejercicio en que se reconoce el derecho a la devolución. Los intereses de demora remuneratorios tributan como rendimientos del capital mobiliario (o de la actividad si procede), mientras que los indemnizatorios tributan como ganancias patrimoniales. Estos últimos se integran en la base imponible del ahorro, salvo que indemnicen un periodo no superior a un año entre 2013 y 2015, caso en el que integran en la base general.
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