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V2915-19 22 October 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

IVMDH refunds included in gross income to verify objective estimation limits

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.

The question raised

Effects of said refunds in relation to the exclusionary limits of the objective estimation method.

The DGT's ruling

In the objective estimation method, the refund of the IVMDH does not affect the calculation of the net yield, as this is determined through modules and not by actual income and expenses. However, said refund must be included in the total yield volume to determine whether the exclusionary limits of the method are exceeded. The interest on late payments received shall be integrated into the savings tax base.

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