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An individual engaged in agricultural and livestock activities has enquired about the taxation of the hydrocarbon tax refund (sanitary cent) and its associated interest. The Tax Agency has clarified that the amount constitutes income for Personal Income Tax (IRPF) purposes and that, as they are under the special agricultural regime, they may request a refund of undue payments for VAT.
Cuestión planteada Tratamiento fiscal de dicha devolución en el Impuesto sobre la Renta de las Personas Físicas y en el Impuesto sobre el Valor Añadido.
En el IRPF, la devolución del IVMDH se considera ingreso y debe sumarse al volumen de ingresos de la actividad en el ejercicio en que se acuerde la devolución. Los intereses de demora son ganancias patrimoniales que integran la base imponible del ahorro, salvo que indemnicen un periodo no superior a un año (2013-2014), en cuyo caso van a la renta general. En el IVA, al no tener derecho a deducción por estar en el régimen especial de agricultura, ganadería y pesca, procede la devolución de ingresos indebidos.
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