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A worker received a refund in 2015 for improper deductions made to her payslips since 2008. The DGT rules on whether this payment should be taxed under Personal Income Tax (IRPF) for the 2015 tax year.
Cuestión planteada Incidencia del reintegro realizado en 2015 en la declaración del IRPF de ese período.
El reintegro de cantidades descontadas en exceso no constituye un rendimiento del trabajo imputable en el ejercicio en que se produce el reintegro. Al tratarse de la devolución de importes indebidamente descontados, no tienen incidencia en las declaraciones del impuesto de los ejercicios en que se realicen los reintegros. Los importes indebidamente percibidos deben imputarse a los ejercicios en que se declararon como ingreso.
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