Doctrine by topic · DGT Observatory

IVMDH: 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 10 rulings · 2014–2021

Current position

The refund of the IVMDH (Tax on Motor Vehicle Transfers), if recorded as an expense, must be imputed as income from economic activity or revenue in the tax year in which the right to the refund is recognized. It is not necessary to file supplementary tax returns for previous periods. Under the objective estimation method, the refund does not affect the net income but must be included in the total gross income for the purpose of monitoring limits.

The DGT's position has remained constant since 2014, confirming that the refund is imputed in the tax year the right is recognized without the need to rectify previous years. The only evolution is the clarification regarding the treatment under the objective estimation method, where it is specified that the refund affects the total gross income for the purpose of monitoring limits.

Turning points

  1. V2915-19

    Clarifies that under the objective estimation method, the refund must be included in the total gross income to determine whether the exclusionary limits of the method are exceeded.

Analysis based on 10 of 10 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

10
V2591-19 23 Sept 2019

Right to claim refund of undue IVMDH payments made voluntarily has expired

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior
ivmdhdevolución de ingresos indebidosprescripciónautoliquidacióndies a quo LGT — Ley 58/2003 General Tributaria art. 12.3LGT — Ley 58/2003 General Tributaria art. 66
Affects CompanyExpat · Non-residentIndividual
V1619-16 14 Apr 2016

Refund of IVMDH must be recorded as business income in the tax year it is approved

SG de Impuestos sobre la Renta de las Personas Físicas
ivmdhrendimientos de actividades económicasintereses de demorarendimientos del capital mobiliarioganancias patrimoniales LIRPF — Ley 35/2006 del IRPF art. 14.1.bLIRPF — Ley 35/2006 del IRPF art. 25
Affects CompanyExpat · Non-residentIndividual

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