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An employee received an incorrect amount in their December 2017 payslip and repaid it in March 2018. The Tax Agency has ruled that the repayment does not affect the 2018 tax return, as the rules for income imputation are based on when the earnings become due.
Question posed: Impact on the Personal Income Tax (IRPF) assessment of the reimbursement of an unduly received amount.
The refund of unduly received employment income does not affect the Personal Income Tax (IRPF) return for the fiscal year in which the refund is made. The impact on the tax assessment would occur in the fiscal year in which the amount was declared as income. If the taxpayer has already filed the return without including said amount, they have acted correctly according to the draft rectification mechanism.
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