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A self-employed individual operating through a company received a refund of Social Security contributions following the retroactive application of the flat rate scheme. The inquiry examines whether such a refund must be taxed under Personal Income Tax (IRPF).
Cuestión planteada Tributación en el IRPF de la devolución por la Tesorería General de la Seguridad Social (TGSS) de diferencias de cuotas del Régimen de Autónomos por aplicación de la "tarifa plana" a autónomos societarios.
La devolución de las cuotas del RETA, que fueron deducidas en su día como gastos de la actividad, debe imputarse como rendimiento de la actividad económica en el ejercicio en que se acuerde la devolución. No procede realizar declaraciones complementarias de los ejercicios en los que se pagaron los importes devueltos.
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