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V3286-23 21 December 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Repayment of unduly received pensions must be rectified in the tax year they were declared

A pensioner is required to repay amounts unduly collected in 2021 to the INSS through pension deductions. The DGT has ruled that the repayment does not affect current tax returns, but rather requires the rectification of the tax return for the year in which the income was received.

The question raised

Impact of the refund of amounts unduly received on the taxpayer's Personal Income Tax (IRPF) return.

The DGT's ruling

The refund of pension amounts unduly received has no impact on the Personal Income Tax (IRPF) returns for the fiscal years in which the reimbursement is made. As these are not exigible income, the tax impact occurs in the fiscal year in which they were declared as income. Therefore, the rectification of the self-assessment for the period in which said income was included must be requested, regardless of when the actual refund to the payer is carried out.

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