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V3479-15 ·12 November 2015 ·consulta-vinculante Medium impact
Tax

Refund of unduly received income is rectified in the tax year it was declared

An employee of the Mérida City Council enquired about the taxation of a refund for bonuses received unduly following the judicial annulment of certain decrees. The DGT ruled that the tax implications arise in the tax years in which said income was declared.

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2015-11-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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