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A company has enquired whether it must amend its Corporate Tax and VAT returns following the refund of the IVMDH supported between 2002 and 2012. The DGT clarifies that the refund income must be attributed to the financial year in which the right is recognised, and that the refund of undue VAT payments depends on whether the tax amounts were previously deducted.
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. Respecto al IVA, el IVMDH forma parte de la base imponible, por lo que el proveedor debe rectificar la base. El destinatario solo podrá solicitar la devolución de ingresos indebidos si no tuvo derecho a la deducción de dichas cuotas de IVA.
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