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V0845-19 ·23 April 2019 ·consulta-vinculante Medium impact
Tax

Repayment of unduly received pensions does not affect the tax return of the year in which they are reimbursed

A pensioner enquired whether returning amounts unduly received in 2016 to the INSS in 2018 would affect her tax return for that year. The DGT ruled that the tax implications occur in the financial year in which the amounts were declared as income.

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2019-04-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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