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A query was made regarding the tax treatment of the 'centavo sanitario' (IVMDH) refund for hauliers. The Tax Agency clarifies that if the direct estimation method is used, the refund constitutes income from economic activity in the tax year the right is recognised; if the objective estimation method is used, it has no impact.
Cuestión planteada La entidad consultante plantea cual es el tratamiento fiscal en el IRPF de la devolución a personas físicas que ejercen la actividad del transporte de los importes satisfechos en pago del Impuesto sobre las Ventas Minoristas de Determinados Hidrocarburos (céntimo sanitario) cuando, en el momento en que se acuerde la devolución, determinan el rendimiento neto de su actividad económica con arreglo al método de estimación directa u objetiva, si bien cuando incurrieron en tales gastos determinaban su rendimiento con arreglo al método de estimación objetiva o directa, respectivamente.
En el método de estimación directa, la devolución del IVMDH debe imputarse como rendimiento de la actividad económica en el ejercicio en que se acuerde la devolución, sin necesidad de declaraciones complementarias de ejercicios anteriores. En el método de estimación objetiva, la devolución no tiene incidencia en el cálculo del rendimiento neto, ya que este se determina mediante signos, índices o módulos y no por ingresos y gastos reales.
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