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A carrier has enquired about how to declare a refund of the Tax on Retail Sales of Certain Hydrocarbons (IVMDH) and its late payment interest. The Tax Agency has clarified that the refund does not alter the net income under the objective estimation scheme and that late payment interest must be included as a capital gain.
Cuestión planteada Repercusión fiscal de dicha devolución en el IVA y forma de declararla en el IRPF.
En el método de estimación objetiva, la devolución del IVMDH no tiene incidencia en el cálculo del rendimiento neto al no tenerse en cuenta ingresos y gastos reales. Los intereses de demora de dicha devolución tienen carácter indemnizatorio y deben tributar como ganancias patrimoniales, integrándose en la base imponible del ahorro (o en la general si el periodo indemnizado es no superior a un año, según la normativa aplicable). En cuanto al IVA, si el consultante se dedujo las cuotas soportadas, no procede la devolución de ingresos indebidos.
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