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V0016-21 13 January 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · reintegro

Payments received by error that must be reimbursed should not be declared as income

A taxpayer asks how to treat certain payments received by error from the State Public Employment Service in their 2020 tax return. The DGT responds that, as they are not of an income nature, they should not be reflected in the tax return.

The question raised

Question raised: Treatment in the 2020 tax return of the aforementioned payments.

The DGT's ruling

The restitution of amounts received by error has no impact on the Personal Income Tax (IRPF) return for the fiscal year in which the reimbursement is agreed. If the amounts have not yet been declared, no action is required regarding the IRPF, as they are not of an income nature according to Law 35/2006.

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