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A query was raised regarding the taxation of refunds of the Tax on Retail Sales of Certain Hydrocarbons (IVMDH). The DGT ruled that these constitute income for Corporate Tax and IRPF under direct estimation, whereas they have no impact under objective estimation.
Cuestión planteada Tributación de los importes devueltos tanto en el Impuesto sobre la Renta de las Personas Físicas como en el Impuesto sobre Sociedades. Asimismo, en el caso del perceptor persona física que tributa en el método de estimación objetiva (módulos), si el importe devuelto debería estar exento de tributación puesto que en su momento no dio lugar a deducción alguna.
En el Impuesto sobre Sociedades, si el IVMDH fue deducido como gasto, su devolución debe imputarse como ingreso en el periodo en que se reconoce el derecho a la misma. En el IRPF por estimación directa, la devolución se imputa como rendimiento de actividad económica en el ejercicio en que se acuerde. Para contribuyentes en estimación objetiva, la devolución no tiene incidencia en el cálculo del rendimiento neto al no tenerse en cuenta ingresos y gastos reales.
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