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V1646-15 27 May 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

Tax treatment of the refund of the IVMDH and its late payment interest for Personal Income Tax (IRPF)

The taxpayer asks how to declare the refund of the hydrocarbon tax (sanitary cent) and its late payment interest. The DGT rules that the refund constitutes income from economic activities, while the interest is treated as capital gains.

The question raised

Forma de declarar en el IRPF la indicada devolución.

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