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A company has requested clarification on the tax treatment of refunds for excess social security contributions paid by a shareholder following the recognition of bonuses. The Directorate General for Taxes (DGT) has ruled that the tax impact must be reflected in the financial years in which those contributions were accounted for as benefits in kind.
This ruling clarifies the temporal imputation of tax adjustments related to the refund of overpaid social security contributions, ensuring that the tax effect aligns with the period in which the original expense was recognised.
The tax team reviews your specific situation.
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