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V3015-23 21 November 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Refunds of unduly received benefits must be attributed to the tax year in which they were declared as income

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.

The question raised

Impact of the aforementioned reimbursement and payment of contributions on Personal Income Tax (IRPF) taxation.

The DGT's ruling

The refund of sickness benefit amounts unduly received must be attributed to the fiscal years in which they were declared as income from employment. For their part, the RETA (Self-Employed Regime) contributions paid must be attributed to the tax periods of their respective accruals, regardless of the timing of the payment. To regularize the situation, the taxpayer may request the rectification of the tax returns for the corresponding fiscal years.

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