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V0845-19 23 April 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Repayment of unduly received pensions does not affect the tax return of the year in which they are reimbursed

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.

The question raised

Impact of the refund of amounts unduly received on the taxpayer's Personal Income Tax (IRPF) return.

The DGT's ruling

The refund of pension amounts unduly received does not affect the Personal Income Tax (IRPF) return for the fiscal year in which the refund is made. As these are amounts not legally due, their impact on the tax assessment occurs in the fiscal year in which they were declared as income. To regularize the situation, the interested party may request the rectification of the tax returns for the corresponding fiscal year.

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