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A taxpayer enquired whether the repayment of unemployment benefits unduly received in 2021 affected their Personal Income Tax (IRPF) for the tax year in which the repayment was made. The Directorate General for Taxes (DGT) ruled that the tax implications occur in the tax year in which the amounts were declared as income.
Cuestión planteada Incidencia de la devolución de la cantidad indebidamente percibida a efectos del IRPF.
Los rendimientos del trabajo se imputan al período impositivo en que sean exigibles por su perceptor. Al ser importes indebidamente percibidos y no exigibles, su devolución no tiene incidencia en el ejercicio en que se realiza el pago, sino en el ejercicio en que se declararon como ingreso. Para regularizar la situación, el contribuyente debe instar la rectificación de la autoliquidación del ejercicio en que percibió las rentas.
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