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V0911-19 26 April 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Unduly received employment income subject to repayment must be excluded from Personal Income Tax (IRPF)

A retired Civil Guard unduly received monthly payments for November and December 2018 and is required to repay them. The Directorate-General for Taxes (DGT) has ruled that these amounts should not be included in the income tax return and that the November arrears received in February 2019 must be attributed to the 2018 tax year.

The question raised

Impact on the Personal Income Tax assessment of the reimbursement of an amount unduly received.

The DGT's ruling

Income from employment unduly received is not enforceable against its recipient, and therefore must not be included in the tax assessment. Regarding pension arrears from 2018 received in February 2019, their temporal imputation must be made in the 2018 tax period as it is the period of enforceability, without a supplementary self-assessment under article 14.2.b) being appropriate.

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