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V0758-21 30 March 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

The refund of self-employed contributions must be attributed to the fiscal years in which they were deducted as an expense

A partner-administrator inquires whether the refund of self-employed contributions (due to the application of the flat rate) and the associated late payment interest are taxed in the year they are received. The DGT responds that the principal must be rectified in the years in which it was deducted as an expense, and the late payment interest constitutes capital gains.

The question raised

Question posed: Taxation in Personal Income Tax (IRPF) regarding the refund by the General Social Security Treasury (TGSS) of differences in contributions from the Self-Employed Regime due to the application of the "flat rate" to self-employed individuals incorporated into companies.

The DGT's ruling

The refund of undue payments from the Social Security must be attributed to the fiscal years in which the contributions were included as an expense, through rectification or a supplementary self-assessment. The late payment interest received has the nature of capital gains due to its compensatory character. These gains must be included in the savings tax base pursuant to Article 49.1.b) of the Personal Income Tax Law.

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