Doctrine by topic · DGT Observatory

Tax Refund: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 21 rulings · 2014–2026

Current position

The refund of amounts that were expenses of the economic activity is considered income from economic activity in the tax year in which the right to the refund is recognized. In this case, the direct estimation method applies. The termination of a contract by mutual agreement prevents the refund of the tax paid, as it is considered a new act subject to taxation by onerous transfers of assets.

The DGT's position remains constant in two aspects: the imputation of expense refunds as income from activity at the time the right is recognized, and the impropriety of the tax refund in cases of termination by mutual agreement. No changes in criterion are observed, but rather a reiteration of the current regulations in different rulings.

Analysis based on 20 of 21 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

21
V1022-26 6 May 2026

No refund of tax if sale contract resolved by mutual agreement

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
mutuo acuerdoresolución contractualhecho imponibledevolución de impuestostransmisiones patrimoniales TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 7.1TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 31.2
Affects CompanyExpat · Non-residentIndividual
V0896-22 27 Apr 2022

Refund of alcohol tax may be requested if denatured alcohol cannot be used

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
impuesto sobre el alcohol y bebidas derivadasalcohol desnaturalizadodevolución de impuestosexenciónprocesos de fabricación Ley 38/1992, de Impuestos Especiales (LIE)Real Decreto 1165/1995, del Reglamento de los Impuestos Especiales (RIE)
Affects CompanyExpat · Non-residentIndividual
V1560-17 19 Jun 2017

Tax treatment of the refund of undue taxes and associated interest

SG de Impuestos sobre las Personas Jurídicas
imputación temporaldevengodevolución de impuestosintereses de demoraindemnizaciones LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 10.3LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 11
Affects CompanyExpat · Non-residentIndividual
V1643-15 27 May 2015

Refund of tax paid as an expense must be declared as income from economic activity

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos de actividades económicasestimación directaestimación objetivaimputación temporaldevolución de impuestos LIRPF — Ley 35/2006 del IRPF art. 14.1.bLIRPF — Ley 35/2006 del IRPF art. 28.1
Affects CompanyExpat · Non-residentIndividual
V0455-14 19 Feb 2014

Negative adjustment not allowed for corporate tax on tax refund to former shareholders

SG de Impuestos sobre las Personas Jurídicas
ajuste negativobase imponibleoperación por cuenta de tercerospérdidas y gananciasdevolución de impuestos TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 10.3TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 19
Affects CompanyExpat · Non-residentIndividual

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