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A company has enquired about the treatment of the IVMDH refund (a tax that was annulled) regarding Corporate Income Tax (CIT) and VAT. The DGT clarifies that the income must be declared in the tax year in which the right is recognised and that, for VAT purposes, only those who were unable to deduct said amounts may request a refund.
Cuestión planteada En relación al Impuesto sobre Sociedades (IS):
En el Impuesto sobre Sociedades, la devolución del IVMDH (contabilizado como gasto) debe imputarse como ingreso en el ejercicio en que se reconozca el derecho a su devolución, sin necesidad de presentar declaraciones complementarias de periodos anteriores. Respecto al IVA, el proveedor debe rectificar la base imponible, lo que obliga al destinatario a rectificar sus deducciones. El destinatario solo podrá solicitar la devolución de ingresos indebidos si no tuvo derecho a la deducción de las cuotas soportadas, o limitándose al importe no deducible si la deducción fue parcial.
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