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A local council must recover productivity bonuses paid in error following a court ruling. The Directorate General of Taxes (DGT) clarifies whether this refund affects the Income Tax (IRPF) return for the current tax year or the year in which the payments were originally received.
Cuestión planteada - Incidencia de la devolución del complemento en la tributación por el IRPF del personal del ayuntamiento.
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