Back to index
V0738-22 5 April 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

Refund of tax previously deducted as an expense must be taxed as income from economic activity

A haulier who no longer carries out their business receives a judicial refund of the hydrocarbon tax (the 'sanitary cent'). The DGT rules that this amount must be taxed as income from economic activity in the tax year in which the refund is granted.

The question raised

Treatment of amounts received for Personal Income Tax (IRPF) purposes.

The DGT's ruling

The refund of amounts that were expenses of the economic activity is considered income from economic activity. As no activity is being carried out at the time of the refund, the direct estimation method applies. The refund amount must be imputed in the tax year in which the right to it is recognized, without filing supplementary tax returns for previous years. The late payment interest on said refund is not subject to Personal Income Tax (IRPF).

Book your free first meeting