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A worker asks how the money she must return to her company for a training course is taxed after leaving her job before the agreed period. The DGT explains that if the amount was originally included as employment income, she must amend that year's tax return; if it was not included, the payment has no impact on Personal Income Tax (IRPF).
Cuestión planteada Incidencia del reintegro en la tributación del IRPF.
Si los importes reintegrados al pagador se incluyeron previamente como rendimientos del trabajo, la incidencia tributaria debe gestionarse en la declaración del impuesto en la que se incluyeron como ingreso. En ese caso, se puede instar la rectificación de la autoliquidación. Si el importe no se incluyó como rendimiento del trabajo, el pago no tiene incidencia en el IRPF por tratarse de una renta al consumo sin vinculación con una actividad económica.
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