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The applicant asks whether an amount to be refunded in their Personal Income Tax (IRPF) self-assessment is considered a recognised credit for the purpose of offsetting other debts. The Directorate General for Taxes (DGT) responds that a credit is only deemed recognised once the agreement acknowledging the refund has been issued.
This ruling clarifies the specific moment at which a tax refund becomes a legally recognised credit, limiting the taxpayer's ability to use pending refunds for offsetting purposes until the formal administrative agreement is reached.
The tax team reviews your specific situation.
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