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A pensioner enquired whether returning amounts unduly received in 2016 to the INSS in 2018 would affect her tax return for that year. The DGT ruled that the tax implications occur in the financial year in which the amounts were declared as income.
Cuestión planteada Incidencia de la devolución de lo indebidamente percibido en la declaración del IRPF de la consultante.
La devolución de importes de pensión percibidos indebidamente no tiene incidencia en la declaración del IRPF del ejercicio en que se realiza la devolución. Al ser importes no exigibles, su incidencia en la liquidación tiene lugar en el ejercicio en que se declararon como ingreso. Para regularizar la situación, el interesado puede instar la rectificación de las autoliquidaciones del ejercicio correspondiente.
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