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The tax treatment of IVMDH refunds following the CJEU ruling is examined. The DGT clarifies that these amounts must be recognised as income or earnings in the period they are obtained, affecting both Personal Income Tax (IRPF) and Corporate Tax (IS), as well as the VAT taxable base.
Cuestión planteada Se plantean diversas cuestiones relativas a las consecuencias que la eventual devolución del IVMDH puede tener en la situación tributaria de los beneficiarios de dichas devoluciones. En concreto, se plantean las siguientes cuestiones:
En IRPF, las devoluciones deben imputarse como rendimiento de la actividad económica en el ejercicio en que se acuerde su devolución, sin realizar declaraciones complementarias. En IS, deben imputarse como ingreso en el ejercicio en que se reconozca el derecho a la devolución. En IVA, el proveedor debe rectificar la base imponible y, si el destinatario no pudo deducir la cuota (como en el régimen especial de agricultura), podrá solicitar la devolución de ingresos indebidos.
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