Doctrine by topic · DGT Observatory

Unduly Received Amounts: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 10 rulings · 2014–2023

Current position

The refund of unduly received amounts has no tax impact in the fiscal year in which the reimbursement is made. As these are amounts that were not due, the impact must be managed through the rectification of the tax returns for the periods in which they were declared as income. The taxpayer must request the rectification of the tax returns for the corresponding fiscal years.

The DGT's position has remained constant since 2014. All rulings agree that the refund does not affect the current fiscal year and that regularization requires rectifying the periods in which the unduly received amounts were included.

Analysis based on 10 of 10 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

10

V3286-23 21 Dec 2023

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

SG de Impuestos sobre la Renta de las Personas Físicas

rendimientos del trabajorectificación de autoliquidaciónimportes indebidamente percibidosexigibilidadperiodo impositivo LIRPF — Ley 35/2006 del IRPF art. 14LGT — Ley 58/2003 General Tributaria art. 120.3

Affects CompanyExpat · Non-residentIndividual

V2118-23 19 Jul 2023

The refund of unduly received pensions does not affect the Personal Income Tax (IRPF) return for the year in which the refund is made

SG de Impuestos sobre la Renta de las Personas Físicas

rendimientos del trabajoimputaciónrectificación de autoliquidacionesimportes indebidamente percibidosexigibilidad LIRPF — Ley 35/2006 del IRPF art. 14LGT — Ley 58/2003 General Tributaria art. 120.3

Affects CompanyExpat · Non-residentIndividual

V1743-23 15 Jun 2023

Repayment of unduly received unemployment benefits is attributed to the tax year in which they were received

SG de Impuestos sobre la Renta de las Personas Físicas

imputación temporalrendimientos del trabajoprestación por desempleorectificación de autoliquidaciónimportes indebidamente percibidos LIRPF — Ley 35/2006 del IRPF art. 14.1.aLGT — Ley 58/2003 General Tributaria art. 120.3

Affects CompanyExpat · Non-residentIndividual

V1766-20 3 Jun 2020

Repayment of unduly received pension does not affect Income Tax return for the year in which the repayment occurs

SG de Impuestos sobre la Renta de las Personas Físicas

rendimientos del trabajoimportes indebidamente percibidosrectificación de autoliquidaciónexigibilidadperiodo impositivo LIRPF — Ley 35/2006 del IRPF art. 14LGT — Ley 58/2003 General Tributaria art. 120.3

Affects CompanyExpat · Non-residentIndividual

V0135-20 21 Jan 2020

Payroll errors from previous years must be corrected by amending the tax return of the affected financial year

SG de Impuestos sobre la Renta de las Personas Físicas

rendimientos del trabajoimputación temporalautoliquidación complementariarectificación de autoliquidaciónimportes indebidamente percibidos LIRPF — Ley 35/2006 del IRPF art. 14.2.aLIRPF — Ley 35/2006 del IRPF art. 14.2.b

Affects CompanyExpat · Non-residentIndividual

V0845-19 23 Apr 2019

Repayment of unduly received pensions does not affect the tax return of the year in which they are reimbursed

SG de Impuestos sobre la Renta de las Personas Físicas

rendimientos del trabajoimputaciónrectificación de autoliquidacionesimportes indebidamente percibidosexigibilidad LIRPF — Ley 35/2006 del IRPF art. 14LGT — Ley 58/2003 General Tributaria art. 120.3

Affects CompanyExpat · Non-residentIndividual

V1206-18 10 May 2018

Repayment of unduly received wages is not deductible in the year of reimbursement, but through rectifying previous years

SG de Impuestos sobre la Renta de las Personas Físicas

rendimientos del trabajorectificación de autoliquidaciónhecho imponibleimputación de rentasimportes indebidamente percibidos LIRPF — Ley 35/2006 del IRPF art. 6LIRPF — Ley 35/2006 del IRPF art. 14

Affects CompanyExpat · Non-residentIndividual

V1177-17 17 May 2017

Repayment of unduly received wages does not affect the tax return of the year in which it occurs

SG de Impuestos sobre la Renta de las Personas Físicas

reintegro de haberesrectificación de autoliquidacionesimportes indebidamente percibidosinterés de demoraautoliquidación LIRPF — Ley 35/2006 del IRPF art. 120.3LGT — Ley 58/2003 General Tributaria art. 120.3

Affects CompanyExpat · Non-residentIndividual

V0090-15 15 Jan 2015

Repayment of unduly received bonuses must be regularised in the tax years they were declared

SG de Impuestos sobre la Renta de las Personas Físicas

rendimientos del trabajoimputación de rendimientosrectificación de autoliquidaciónimportes indebidamente percibidosexigibilidad LIRPF — Ley 35/2006 del IRPF art. 14LGT — Ley 58/2003 General Tributaria art. 120.3

Affects CompanyExpat · Non-residentIndividual

V0284-14 5 Feb 2014

Refund of unduly received amounts does not affect the tax return of the year in which the refund is made

SG de Impuestos sobre la Renta de las Personas Físicas

rectificación de autoliquidacionesimportes indebidamente percibidosperiodos impositivosinterés de demoraobligado tributario LGT — Ley 58/2003 General Tributaria art. 32.2LGT — Ley 58/2003 General Tributaria art. 88

Affects CompanyExpat · Non-residentIndividual

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