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A taxpayer who no longer carries out economic activity receives a refund of amounts previously paid as expenses regarding the 'céntimo sanitario' tax. The Directorate General for Taxes (DGT) rules that such a refund must be declared as income from economic activity in the tax year in which the refund is granted.
Cuestión planteada Forma de declarar en el IRPF la indicada devolución.
La devolución de importes que fueron gastos en una actividad económica se considera rendimiento de actividad económica en el ejercicio en que se reconozca el derecho a la devolución. Para su determinación, se aplicarán las normas del Impuesto sobre Sociedades y el método de estimación directa, ya que para la estimación objetiva es necesario ejercer actividad. No procede presentar declaraciones complementarias de los años en que se pagaron los importes.
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