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V2552-25 ·18 December 2025 ·consulta-vinculante Medium impact
Tax

Repayment of an unjustified pension must be rectified in the year it was received

A taxpayer asks in which year the repayment of an overpaid pension should be reflected. The DGT responds that the declaration must be corrected in the year the unjustified income was received, regardless of when the actual repayment is made.

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2025-12-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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