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A taxpayer inquired whether income received in 2020 should be declared for Personal Income Tax (IRPF) purposes if it later became classified as undue income following the retroactive recognition of an absolute permanent disability pension. The Directorate General of Taxes (DGT) ruled that, as these amounts are no longer legally enforceable, they should not be included in the tax assessment.
This ruling clarifies that income which must be returned due to a change in legal status (such as retroactive pension adjustments) does not constitute taxable employment income for the period in which it was received.
The tax team reviews your specific situation.
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