Skip to content
Back to index
V0741-20 6 April 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Undue employment income received and subsequently repaid should not be included in Personal Income Tax (IRPF)

A retired Civil Guard unduly received a monthly payment in August 2019 and returned it in January 2020. The query concerns whether this payment must be declared in his 2019 Personal Income Tax return.

The question raised

Impact of undue collection and subsequent refund on the 2019 Personal Income Tax return.

The DGT's ruling

Unduly received employment income is not enforceable against its recipient. As these are amounts that must be reimbursed to the payer, it is not appropriate to include them in the Personal Income Tax assessment for the fiscal year in which they were unduly collected.

Book your free first meeting