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V1367-18 ·24 May 2018 ·consulta-vinculante Medium impact
Tax

Repayment of an undue amount received via payroll does not affect the Income Tax return of the year in which the repayment occurs

An employee received an incorrect amount in their December 2017 payslip and repaid it in March 2018. The Tax Agency has ruled that the repayment does not affect the 2018 tax return, as the rules for income imputation are based on when the earnings become due.

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Lifecycle

2018-05-24PublishedPublished 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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