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V0417-22 ·3 March 2022 ·consulta-vinculante Medium impact
Tax

Refund of tax withholdings possible for undue disability benefits

A taxpayer received a partial permanent disability indemnity subject to Income Tax (IRPF) withholdings, but was subsequently recognised as having a total disability, requiring the return of the initial benefit. The Directorate General for Taxes (DGT) clarifies whether it is possible to recover the withholdings applied to that undue benefit.

In 6 key points

How it affects those involved

This ruling clarifies the procedure for recovering tax withholdings when a benefit is returned due to a change in disability status, ensuring taxpayers can reclaim taxes paid on amounts that were ultimately not due.

Lifecycle

2022-03-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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