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A query was made regarding the timing of recognition and taxation of the refund of the IVMDH (Tax on the Transfer of Real Estate) and its interest. The Directorate General for Taxes (DGT) ruled that the refund must be taxed as income in the period in which the right to receive it is recognised, and that late payment interest is treated according to its specific nature.
Cuestión planteada Imputación temporal o devengo y tributación correcta que debe hacerse del importe de la devolución del impuesto indebido y, en su caso, de los intereses que correspondan y, tanto si se tributa en el Impuesto sobre Sociedades, como si se trata de persona física, que tributa en el IRPF tanto en estimación directa como en estimación objetiva.
En el Impuesto sobre Sociedades, la devolución de un impuesto deducido como gasto debe imputarse como ingreso en el periodo en que se reconoce el derecho a la devolución. Las indemnizaciones por sentencia judicial se integran en el periodo en que la sentencia es firme. En el IRPF, la devolución tributa como rendimiento de actividad económica en estimación directa, pero no tiene incidencia en estimación objetiva. Los intereses de demora tributan como rendimientos del capital mobiliario si son remuneratorios, o como ganancias patrimoniales en la base del ahorro si son indemnizatorios.
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