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V1536-19 24 June 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Unduly received pensions subject to repayment must not be declared as employment income

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.

The question raised

What amount must be declared as income from employment in 2018.

The DGT's ruling

Income from employment is attributed to the tax period in which it is due to the recipient. As these are undue incomes that must be reimbursed to the payer, they are not due and it is not appropriate to include them in the tax assessment. The taxpayer must declare only the amount to which they are entitled, reduced by the amounts subject to reimbursement.

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