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A query was raised regarding whether the refund of Social Security contributions from the 2012 extraordinary payment, received in 2014, should be taxed under Personal Income Tax (IRPF) in that year. The Directorate General for Taxes (DGT) ruled that the reimbursement does not affect the tax year in which it is received, but rather the tax year in which they were originally included as an expense.
Cuestión planteada Incidencia de la devolución en la tributación en el IRPF de los empleados y en el modelo 190.
El reintegro de importes indebidamente detraídos como cotizaciones a la Seguridad Social no afecta a la declaración del IRPF del ejercicio en que se realiza la devolución. Su incidencia debe tener lugar en la liquidación impositiva del ejercicio en que se incluyeron como gasto deducible. Esto obliga a presentar una declaración complementaria del modelo 190 correspondiente al ejercicio original para rectificar los gastos deducibles.
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