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V1186-25 1 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Repayment of unlawful productivity supplement must be corrected in the year it was received

A taxpayer must return a 2017 productivity supplement after a court ruling annuls the payment decree. Tax authorities state the repayment does not affect the current year's declaration but must be corrected in the 2017 tax return.

The question raised

Impact of the refund of the supplement on Personal Income Tax (IRPF) taxation.

The DGT's ruling

The refund of unduly paid employment income must be attributed to the fiscal year in which it would have been declared as income, in this case the 2017 tax period. The tax impact does not occur in the fiscal year in which the refund is made, but in the one corresponding to the income. If the fiscal year has not expired, the adjustment is carried out through the rectification of the self-assessment for said year.

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