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Una trabajadora pregunta cómo tributa el dinero que debe devolver a su empresa por un curso de formación tras dejar el empleo antes de lo pactado. La DGT explica que si ese importe se incluyó en su día como rendimiento del trabajo, debe rectificar la declaración de ese año; si no se incluyó, el pago no tiene incidencia en el IRPF.
The tax team reviews your specific situation.
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