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A taxpayer received a partial permanent disability indemnity subject to Income Tax (IRPF) withholdings, but was subsequently recognised as having a total disability, requiring the return of the initial benefit. The Directorate General for Taxes (DGT) clarifies whether it is possible to recover the withholdings applied to that undue benefit.
Cuestión planteada Regularización de la situación fiscal. Solicitud de devolución de las retenciones practicadas sobre la indemnización por incapacidad permanente parcial.
Las prestaciones por incapacidad permanente son rendimientos del trabajo sin exención. Si una prestación es indebida y no es exigible, no tiene incidencia en el IRPF del ejercicio percibido. Para recuperar las retenciones soportadas, el procedimiento adecuado es la rectificación de autoliquidaciones relativas a retenciones. El derecho a la devolución corresponde a quien soportó la retención, siempre que no haya sido deducida previamente en una autoliquidación.
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