Back to index
V1206-18 10 May 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Repayment of unduly received wages is not deductible in the year of reimbursement, but through rectifying previous years

A civil servant is required to return wages erroneously received in previous years. The DGT has ruled that this reimbursement does not affect the tax return of the year in which it is repaid; instead, the tax returns for the years in which the income was actually received must be rectified.

The question raised

Tax impact of the reimbursement in Personal Income Tax (IRPF) returns.

The DGT's ruling

The impact of unduly received amounts must occur in the settlement of the fiscal year in which they were declared as income. To regularize the situation, the taxpayer must request the rectification of the self-assessments for the tax periods in which said amounts were included. If the tax return for the current fiscal year has not yet been filed, the unduly received income must be excluded because the taxable event has not occurred.

Book your free first meeting