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V0634-20 31 March 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Undue employment income that has been repaid should not be included in Personal Income Tax (IRPF)

A taxpayer inquired whether they should declare undue payments received in 2019 in their 2019 Personal Income Tax return, given that these amounts were repaid to the employer in 2020. The Directorate General for Taxes (DGT) ruled that, as these amounts were not legally enforceable, they should not be included in the tax assessment.

The question raised

Cuestión planteada Incidencia del cobro indebido y devuelto en la declaración del IRPF-2019.

The DGT's ruling

Los rendimientos del trabajo se imputan según su exigibilidad por el perceptor. Los importes percibidos indebidamente en un ejercicio, que no son exigibles y deben ser reintegrados al pagador, no deben incluirse en la liquidación del impuesto.

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