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V0016-21 ·13 January 2021 ·consulta-vinculante Medium impact
Tax

Payments received by error that must be reimbursed should not be declared as income

A taxpayer asks how to treat certain payments received by error from the State Public Employment Service in their 2020 tax return. The DGT responds that, as they are not of an income nature, they should not be reflected in the tax return.

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2021-01-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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