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A company enquired whether a worker's partial repayment of a holiday allowance paid in error in 2022 should be reflected in the 2023 tax return. The DGT ruled that the tax event occurs in the financial year in which the income was received (2022) rather than in the year of repayment.
Cuestión planteada Reflejo de lo expuesto en el modelo 190.
La devolución de importes indebidamente percibidos no tiene incidencia en la declaración de IRPF del ejercicio en que se realiza el reintegro. Al ser rentas no exigibles, su incidencia en la liquidación del impuesto corresponde al periodo impositivo en que se declararon como ingreso. El reintegro no afecta a la determinación de las retenciones aplicables a los rendimientos del trabajo satisfechos en el año del reintegro. En el modelo 190, las cantidades reintegradas deben incluirse bajo la misma clave y subclave con la que se incluyeron las cantidades indebidas en su día.
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