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V1814-17 ·11 July 2017 ·consulta-vinculante Medium impact
Tax

The refund of fees received in excess must rectify the tax return of the fiscal year in which they were declared

A professional inquired whether the refund of legal fees, judicially determined to be lower than those collected, affected their Personal Income Tax (IRPF) in the fiscal year of the refund. The DGT responds that the impact must be attributed to the fiscal years in which they were declared as income.

In 6 key points

Lifecycle

2017-07-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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