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V1248-23 11 May 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Income tax returns for previous years may be rectified due to the repayment of unduly received pensions

A pensioner is required to repay amounts from a permanent disability pension that were received unduly. The Directorate General for Taxes (DGT) has ruled that the taxpayer must rectify the tax returns for the years in which that income was declared, rather than including it in the current year's tax return.

The question raised

Question posed: Taxation of the amount reclaimed by the INSS.

The DGT's ruling

The refund of unduly received pension amounts has no impact on the fiscal year in which the refund is made. The taxpayer may request the rectification of the self-assessments for the years in which they were declared as income. For the current fiscal year, only the amounts to which the pensioner is entitled, reduced by the amounts to be reimbursed, must be included as income from employment.

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