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A corporate self-employed professional has enquired whether the refund of Social Security contributions resulting from the application of the flat-rate scheme must be taxed for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) has ruled that, as these contributions were previously deducted as expenses, the refund must be recorded as income from the activity in the tax year in which it is approved.
This ruling clarifies the tax treatment of refunds for self-employed individuals, ensuring that any recovered amounts previously treated as deductible expenses are correctly accounted for as taxable income in the corresponding period.
The tax team reviews your specific situation.
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