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A carrier has enquired whether the judicial refund of the sanitary cent (IVMDH) and its associated interest affect the limits of the objective estimation method. The DGT has ruled that while the refund does not affect the calculation of net income, it must be added to gross income to determine whether the thresholds for said method have been exceeded.
Question posed: Effects of said refunds in relation to the exclusionary limits of the objective estimation method.
In the objective estimation method, the refund of the IVMDH does not affect the calculation of the net income, as this is determined by modules and not by actual income and expenses. However, said refund must be included in the total income volume to determine whether the exclusionary limits of the method are exceeded. Late payment interest, according to its nature, shall be taxed as income from the activity or as capital gains integrated into the savings base.
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