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V0982-24 10 May 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Repayment of unemployment benefits unduly received in 2021 should not be declared in the 2023 Personal Income Tax return

A taxpayer inquired whether an amount repaid to SEPE due to an ERTE benefit unduly received in 2021 should be included in their 2023 tax return. The DGT ruled that this amount should not be included in the 2023 settlement, as undue income must be regularised in the tax year in which it was originally declared as income.

The question raised

Whether said payment has any impact on the 2023 Personal Income Tax (IRPF) declaration.

The DGT's ruling

Unduly received employment income is not exigible from the recipient and must be reimbursed to the payer. Therefore, it is not appropriate to include them in the Personal Income Tax (IRPF) settlement for the fiscal year in which the refund is made, but rather their impact must be addressed in the fiscal year in which they were declared as income. The regularization must be carried out through the rectification of the self-assessment for the corresponding fiscal year.

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