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A professional inquired whether the refund of legal fees, judicially determined to be lower than those collected, affected their Personal Income Tax (IRPF) in the fiscal year of the refund. The DGT responds that the impact must be attributed to the fiscal years in which they were declared as income.
Question raised: Impact on Personal Income Tax taxation of a possible partial refund of fees.
The refund of unduly received fees has no impact on the Personal Income Tax return of the fiscal year in which the refund occurs. As these are amounts that must be reimbursed, their impact must take place in the tax settlements of the fiscal years in which they were declared as income. The adjustment must be carried out through the rectification of the self-assessment in which said excesses were declared.
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