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A haulier who no longer carries out business activities receives a tax refund (sanitary levy) and interest following a court ruling. The DGT rules that the tax amount constitutes business income, whereas the interest is classified as capital gains.
Cuestión planteada Tratamiento fiscal de dichos importes en el Impuesto sobre la Renta de las Personas Físicas.
La devolución del impuesto, al ser un importe que fue gasto de la actividad, se imputa como rendimiento de actividad económica en el ejercicio en que se acuerde la devolución. Los intereses de demora, por su carácter indemnizatorio, tributan como ganancias patrimoniales y deben integrarse en la base imponible del ahorro.
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