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A taxpayer without economic activity asks how to declare the refund of amounts paid for the Tax on the Retail Sale of Certain Hydrocarbons. The DGT responds that it is not necessary to include it in income.
Question posed: Method of declaring the indicated refund in the Personal Income Tax in the event that it were granted.
The refund of amounts from the IVMDH does not constitute a capital gain or loss because, as the amount paid is identical to the amount refunded, there is no real variation in assets. Therefore, it should not be included in the Personal Income Tax, nor is it necessary to file supplementary tax returns for previous fiscal years.
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