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A public entity enquired whether the repayment of salaries unduly paid in 2016 affected the 2017 IRPF tax return or Form 190. The DGT ruled that the repayment does not impact the tax return for the year in which it occurs, but rather for the tax year in which the income was originally received.
Cuestión planteada Incidencia tributaria del reintegro en las declaraciones del Impuesto sobre la Renta de las Personas Físicas. Presentación del modelo 190 de los ejercicios afectados. Solicitud de devolución de ingresos indebidos.
La incidencia de los importes indebidamente percibidos debe tener lugar en la liquidación del impuesto correspondiente al ejercicio en que se declararon como ingreso. El reintegro no tiene incidencia en la determinación de las retenciones aplicables a los rendimientos del trabajo en el ejercicio en que se produce la devolución. En el modelo 190, las cantidades reintegradas deben incluirse bajo la misma clave y subclave de percepción con la que se incluyeron las cantidades indebidas en su día.
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