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A haulier has requested clarification on how to declare a refund of the IVMDH (tax on the transfer of motor vehicles) and late payment interest for Personal Income Tax (IRPF) purposes. The Directorate-General for Taxes (DGT) has ruled that the refund constitutes business income in the year it is agreed upon, whereas the late payment interest is taxed as capital gains within the savings tax base.
Cuestión planteada Forma de declarar en el IRPF la indicada devolución
La devolución del IVMDH, si se contabilizó como gasto, debe imputarse como rendimiento de la actividad económica en el ejercicio en que se reconoce el derecho a la devolución. Los intereses de demora, por su carácter indemnizatorio, se califican como ganancias patrimoniales. Estos intereses deben integrarse en la base imponible del ahorro, según el artículo 49.1.b) de la Ley del IRPF.
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