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V1744-23 ·15 June 2023 ·consulta-vinculante Medium impact
Tax

Repayment of undue unemployment benefits does not affect IRPF tax returns in the year of reimbursement

A taxpayer inquired whether the reimbursement of unemployment benefits unduly received in 2021 and 2022 affects their Personal Income Tax (IRPF) during the years the money is repaid. The Directorate General of Taxes (DGT) ruled that the tax implications occur in the fiscal years when the income was received, rather than when it is returned.

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2023-06-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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