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A company has requested clarification on the tax treatment of refunds for excess social security contributions paid by a shareholder following the recognition of bonuses. The Directorate General for Taxes (DGT) has ruled that the tax impact must be reflected in the financial years in which those contributions were accounted for as benefits in kind.
Cuestión planteada Qué impuestos deben ser modificados y forma y plazo para su modificación.
En el Impuesto sobre Sociedades, la devolución del exceso de cotización debe imputarse como ingreso en el periodo en que se reconoce el derecho a la devolución. En el IRPF, la devolución de ingresos indebidos no afecta al ejercicio en que se aprueba, sino que debe imputarse en los ejercicios en que las cuotas se incluyeron como gasto y retribución en especie, pudiendo requerir rectificaciones o autoliquidaciones complementarias.
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