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A taxpayer has requested clarification on how to declare a refund of the Tax on Retail Sales of Certain Hydrocarbons (IVMDH) and its associated interest. The Directorate General for Taxes (DGT) states that the refund must be recorded as business income in the tax year in which the right to the refund is recognised, and provides an analysis regarding the tax treatment of the interest.
Cuestión planteada Repercusión fiscal de dicha devolución en el IVA y forma de declararla en el IRPF.
La devolución del IVMDH, si se contabilizó como gasto, debe imputarse como rendimiento de la actividad económica en el ejercicio en que se reconozca el derecho a su devolución. Los intereses de demora indemnizatorios tributan como ganancias patrimoniales integradas en la base imponible del ahorro, salvo que indemnicen un periodo no superior a un año (entre 2013 y 2015), en cuyo caso integran la base general. En cuanto al IVA, si el contribuyente ya dedujo las cuotas soportadas, no procede la devolución de ingresos indebidos.
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