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A carrier has enquired about how judicial refunds of the hydrocarbon tax (sanitary cent) and its associated interest affect the objective estimation method. The DGT has ruled that while the refund does not affect the calculation of net income by modules, it must be added to gross income to determine whether the thresholds for using this method have been exceeded.
Cuestión planteada Efectos de dichas devoluciones en relación con los límites excluyentes del método de estimación objetiva.
En el método de estimación objetiva, la devolución del IVMDH no incide en el cálculo del rendimiento neto, ya que este se determina mediante módulos y no por ingresos y gastos reales. Sin embargo, dicha devolución debe incluirse en el volumen de rendimientos íntegros para determinar si se superan los límites excluyentes del método. Los intereses de demora percibidos se integrarán en la base imponible del ahorro.
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