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A haulier requested guidance on how to treat the refund of the IVMDH (Tax on Motor Vehicle Driving) which had previously been recorded as an expense. The Directorate-General for Taxes (DGT) ruled that such a refund constitutes income from economic activity in the tax year in which the right to receive it is recognised.
Cuestión planteada Tratamiento de las cantidades percibidas en el IRPF.
La devolución de importes del IVMDH, considerados gastos en su día, se imputará como rendimiento de la actividad económica en el ejercicio en que se acuerde la devolución. No es necesario realizar declaraciones complementarias de los ejercicios anteriores en los que se pagaron dichos importes. Este criterio se aplica independientemente del método de estimación de rendimientos utilizado cuando se realizó el pago.
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