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V2118-23 19 July 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

The refund of unduly received pensions does not affect the Personal Income Tax (IRPF) return for the year in which the refund is made

A pensioner inquired whether the refund to the INSS of amounts unduly received in 2019 and 2020 affected their current IRPF. The DGT responds that the tax impact occurs in the fiscal years in which they were declared as income.

The question raised

Question posed: Impact of the refund of unduly received amounts on the inquirer's IRPF return.

The DGT's ruling

The refund of unduly received pension amounts has no impact on the IRPF return for the fiscal year in which the refund is made. As these are not enforceable amounts, their impact on the tax assessment takes place in the fiscal year in which they were declared as income. To regularize the situation, the taxpayer may request the rectification of the tax returns for the periods in which they were received.

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