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A query was raised regarding how the refund or reduction of social security and mutual fund contributions from the December 2012 extraordinary payment affects Personal Income Tax (IRPF) returns. The Directorate General for Taxes (DGT) clarifies that these contributions are deductible expenses for the 2012 tax year and explains their treatment in 2013, depending on whether the reduction was applied to the payslip or received as a direct payment.
Cuestión planteada Incidencia de la cuota de derechos pasivos y de la cotización a MUFACE correspondientes a la paga extraordinaria de diciembre de 2012 en la declaración del IRPF-2013.
Las cuotas de derechos pasivos y de mutualidades de diciembre de 2012 mantienen su consideración de gastos deducibles en el periodo impositivo 2012. Para el personal en servicio activo en abril de 2013, la devolución se produce mediante una minoración de la cuota de ese mes, lo que reduce el gasto deducible en 2013 y aumenta el rendimiento neto. Para quienes no estuvieran en servicio activo, la cantidad recibida constituye un ingreso como rendimiento del trabajo en el ejercicio 2013.
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