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A taxpayer asks in which year the repayment of an overpaid pension should be reflected. The DGT responds that the declaration must be corrected in the year the unjustified income was received, regardless of when the actual repayment is made.
Question raised: Which is the tax year in which the reduction of income must be reflected.
The refund of unduly received pension amounts does not affect the Personal Income Tax (IRPF) returns for the tax years in which the reimbursement is made. As these are non-enforceable earnings, the tax impact occurs in the tax year in which they were declared as income. Therefore, the rectification of the self-assessment for the period in which said earnings were included must be requested, regardless of when the refund to the payer is carried out.
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