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A pensioner inquires about the amount to be declared as employment income after having unduly received part of her pension due to employment. The DGT rules that amounts received unduly which must be repaid are not exigible and should not be included in the tax return.
Cuestión planteada Qué importe debe declarar como rendimientos del trabajo en 2018.
Los rendimientos del trabajo se imputan al período impositivo en que son exigibles por su perceptor. Al tratarse de ingresos indebidos que deben ser reintegrados al pagador, no son exigibles y no procede incluirlos en la liquidación del impuesto. La consultante debe declarar únicamente el importe al que tiene derecho, minorado por las cantidades objeto de reintegro.
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