Skip to content
V2118-23 ·19 July 2023 ·consulta-vinculante Medium impact
Tax

The refund of unduly received pensions does not affect the Personal Income Tax (IRPF) return for the year in which the refund is made

A pensioner inquired whether the refund to the INSS of amounts unduly received in 2019 and 2020 affected their current IRPF. The DGT responds that the tax impact occurs in the fiscal years in which they were declared as income.

Lifecycle

2023-07-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact