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V0202-19 ·30 January 2019 ·consulta-vinculante Medium impact
Tax

Unduly received disability benefits are not taxable in the year they are collected

A taxpayer received a partial disability benefit which was subsequently replaced by a total disability benefit. The question arises as to which tax year should be used for the amounts received from the first benefit that are later offset by the second.

In 5 key points

Lifecycle

2019-01-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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