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V0805-21 ·6 April 2021 ·consulta-vinculante Medium impact
Tax

Repayment of compensatory pension received unduly must be rectified in the tax year it was collected

A taxpayer inquired about the taxation of the repayment of compensatory pensions from 2019 and 2020, as ordered by a court ruling. The DGT responded that the repayment of amounts received unduly must affect the tax settlements of the years in which they were included as employment income.

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2021-04-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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