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A farmer under the objective estimation regime asks how to declare the refund of the hydrocarbon tax (sanitary cent) and its late payment interest. The DGT responds that the refund is income that is added to the turnover of the activity and that the late payment interest is taxed as capital gains in the savings tax base.
Question posed: Method of declaring the indicated refund in the Personal Income Tax (IRPF).
The refund of the IVMDH is considered income that must be added to the total turnover of each crop or farm, or proportionally if it cannot be linked to a specific one. This refund must be attributed to the fiscal year in which the right to it is recognized, without the need to file supplementary tax returns for previous years. Late payment interest, due to its compensatory nature, is taxed as capital gains included in the savings tax base. However, if the interest compensates for a period not exceeding one year, it is included in the general tax base.
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