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V0894-20 16 April 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos íntegros del trabajo

The full amount of the pension must be declared to determine the obligation to file a tax return

A pensioner asks whether, to determine if she is required to file a tax return, she must use the total amount of her pension or the net amount after the deduction for the repayment of undue income. The DGT responds that the full amount must be used.

The question raised

Question posed: Whether, for the purposes of determining if the applicant is required to file, the full amount of the pension must be taken into account, or the amount deducted in the quantity corresponding to the repayment of undue income.

The DGT's ruling

To determine the obligation to file, gross employment income must be taken into account, without reducing the amount for withholdings, deductible expenses, or deductions such as the offsetting of debts with Social Security. The pension amount must be reflected in the tax return without being reduced by the amounts deducted. The repayment of undue income does not affect the current period, but must be regularized through the rectification of the tax returns for the fiscal years in which the supplement was unduly received.

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