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A taxpayer asks how to tax the refund of amounts received between 2009 and 2012 that must be repaid in 2013. The DGT rules that the refund does not affect the Personal Income Tax (IRPF) of the year in which it occurs; instead, the tax returns for the years in which the amounts were included as income must be amended.
Cuestión planteada Habiendo incluido en sus declaraciones del IRPF las cantidades percibidas en su día y devueltas en 2013, se pregunta sobre la incidencia de la devolución en la tributación por este impuesto.
La devolución de importes indebidamente percibidos no tiene incidencia en la declaración del IRPF del ejercicio en que se realiza la devolución. Al tratarse de importes no exigibles que deben reintegrarse, la incidencia tributaria debe gestionarse mediante la rectificación de las autoliquidaciones de los ejercicios en los que se incluyeron como ingresos. Para ello, el contribuyente puede instar la rectificación de las declaraciones de los periodos impositivos correspondientes según el artículo 120.3 de la Ley General Tributaria.
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