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A taxpayer inquired whether the repayment of a SEPE benefit, unduly received in 2019, affected the Personal Income Tax (IRPF) of the year in which it was repaid. The Directorate General for Taxes (DGT) ruled that the impact must be addressed in the tax year in which they were declared as income.
Cuestión planteada Incidencia de la devolución de las cantidades indebidamente percibidas a efectos del IRPF.
Los rendimientos del trabajo se imputan al periodo impositivo en que sean exigibles por su perceptor. Al tratarse de importes indebidamente percibidos y no exigibles, su devolución no afecta a la declaración del ejercicio en que se realiza el reintegro. La regularización debe hacerse mediante la rectificación de la autoliquidación del ejercicio en que se declararon los ingresos, en este caso el 2019.
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