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V2861-15 5 October 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación directa

Tax treatment of IVMDH refunds and their late payment interest in Personal Income Tax (IRPF)

A query is made regarding how IVMDH tax refunds and their late payment interest should be taxed in Personal Income Tax following the CJEU ruling. The DGT determines that the treatment depends on whether the taxpayer is a professional under the direct estimation method, the objective estimation method, or an individual.

The question raised

Impact on the Personal Income Tax return of IVMDH undue payment refunds requested by those who have borne the impact of this tax and of the late payment interest.

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