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A self-employed individual requested guidance on how to tax the refund of temporary disability benefits and the repayment of previously exempt social security contributions. The DGT ruled that the refund of undue income affects the tax years in which it was originally declared, and that RETA contributions must be recorded according to when they accrue.
Cuestión planteada Incidencia del reintegro y del pago de cuotas arriba referido en la tributación del IRPF.
La devolución de importes de prestaciones por incapacidad temporal percibidos indebidamente debe imputarse a los ejercicios en que se declararon como rendimientos del trabajo. Por su parte, las cuotas del RETA abonadas deben imputarse a los períodos impositivos de sus respectivos devengos, con independencia del momento del pago. Para regularizar la situación, el contribuyente puede instar la rectificación de las autoliquidaciones de los ejercicios correspondientes.
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