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A taxpayer under the direct estimation regime asks how to declare a refund of the Tax on Retail Sales of Certain Hydrocarbons (the 'sanitary cent'). The DGT rules that supplementary tax returns for previous years should not be filed; instead, the income must be declared in the period in which the refund is agreed.
Cuestión planteada Forma de declarar en el IRPF la indicada devolución.
La devolución del IVMDH, que fue contabilizada como gasto en su día, debe imputarse como rendimiento de la actividad económica en el periodo impositivo en que se reconozca el derecho a su devolución. No procede la presentación de declaraciones complementarias por los ejercicios en los que se pagaron los importes, ya que el ingreso debe declararse en las autoliquidaciones correspondientes al momento del reconocimiento del derecho.
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