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V1717-22 18 July 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Repayment of undue benefits must be rectified in the tax year they were received

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.

The question raised

Impact of the refund of amounts unduly received for Personal Income Tax (IRPF) purposes.

The DGT's ruling

Income from employment is attributed to the tax period in which it becomes due to the recipient. As these are amounts unduly received and not due, their refund does not affect the tax return for the year in which the reimbursement is made. The regularization must be carried out through the rectification of the self-assessment for the year in which the income was declared, in this case, 2019.

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