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A taxpayer operating under the direct estimation method asks how to declare a refund of the 'sanitary cent' received in 2014 for payments made in 2011 and 2012. The DGT rules that supplementary tax returns for previous years are not required; instead, the income must be declared in the current tax year.
Cuestión planteada Forma de declarar en el IRPF la indicada devolución.
Los rendimientos de actividades económicas se determinan según las normas del Impuesto sobre Sociedades. La devolución de un impuesto contabilizado en su día como gasto debe imputarse como ingreso en el ejercicio en que se reconoce el derecho a su devolución. Por tanto, el importe del IVMDH debe imputarse como rendimiento de la actividad económica del ejercicio en que se acuerda la devolución, sin que proceda realizar declaraciones complementarias de los ejercicios en los que se pagaron los importes.
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