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V1898-17 ·18 July 2017 ·consulta-vinculante Medium impact
Tax

The refund of Social Security contributions is not taxed in the year of reimbursement, but in the year of the expense

An entity inquired whether the reimbursement of Social Security contributions unduly deducted from employees affected the Personal Income Tax (IRPF) return for the year in which they were refunded. The DGT responds that the impact must be attributed to the year in which they were included as a deductible expense.

In 6 key points

Lifecycle

2017-07-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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