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V1177-17 17 May 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · reintegro de haberes

Repayment of unduly received wages does not affect the tax return of the year in which it occurs

A query was raised regarding the tax treatment of the repayment of wages unduly received between 2012 and 2015. The DGT ruled that the repayment does not affect the current tax year, but rather the years in which they were declared as income.

The question raised

Tax treatment of the refund of unduly collected salaries.

The DGT's ruling

The refund of amounts not due does not affect the Personal Income Tax (IRPF) return for the fiscal year in which the reimbursement is made. The tax implications must be addressed in the fiscal years in which they were declared as income. To regularize the situation, the interested party may request the rectification of the tax self-assessments for the periods in which said salaries were declared.

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