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A haulier has requested clarification on how to declare the refund of IVMDH amounts paid in previous years. The DGT has ruled that the refund must be recorded as business income in the tax year in which the right to the refund is recognised.
Cuestión planteada Forma de declarar en el IRPF la indicada devolución.
La devolución del IVMDH, si fue contabilizada como gasto en su día, debe imputarse como rendimiento de la actividad económica en el ejercicio en que se reconoce el derecho a la devolución. Respecto a los intereses de demora, si son remuneratorios, tributan como rendimientos del capital mobiliario (o actividad empresarial según el caso); si son indemnizatorios, tributan como ganancias patrimoniales integradas en la base del ahorro. No obstante, si los intereses indemnizatorios cubren un periodo no superior a un año (entre 2013 y 2015), se integran en la base general.
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