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A worker received from his employer the amount of social security contributions he was supposed to pay, which he later had to repay in 2025. The DGT determines that these income must be taxed in the year they were received (2024), not in the year of repayment.
Cuestión planteada Incidencia en el Impuesto sobre la Renta de las Personas Físicas del cargo realizado en enero de 2025.
Los rendimientos del trabajo se imputan al período impositivo en que sean exigibles por su perceptor. Al tratarse de cobros indebidos que deben ser reintegrados, estos no deben incluirse en la liquidación del ejercicio en que se devuelven. La regularización debe hacerse mediante la presentación de una autoliquidación rectificativa del ejercicio en que se declararon como ingreso.
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