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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.
Cuestión planteada Tratamiento de las cantidades percibidas en el IRPF.
La devolución de importes que fueron gastos de la actividad económica se considera rendimiento de actividad económica. Al no ejercer actividad en el momento de la devolución, se aplica el método de estimación directa. El importe de la devolución debe imputarse en el ejercicio en que se reconozca el derecho a la misma, sin realizar declaraciones complementarias de ejercicios anteriores. Los intereses de demora de dicha devolución no tributan en el IRPF.
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