Doctrine by topic · DGT Observatory

Undue Payment: 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 43 rulings · 2014–2025

Current position

To recover amounts unduly received, such as withholdings or non-enforceable income, the taxpayer must request the rectification of the self-assessment for the period in which the payment occurred. The right to a refund belongs both to the person obligated to make the payment and to the person who bore the withholding or pass-through cost. In cases of pension income, the impact must be corrected in the tax year in which they were declared, without affecting the tax returns of the year in which the reimbursement is made.

The DGT maintains a consistent position regarding the method for correcting errors. It is not considered an undue payment when the initial transaction was in accordance with the Law; rather, there is a need to rectify the self-assessment of the corresponding period. Jurisprudence and applied criteria distinguish between the legitimacy of the subject and the temporal moment of the correction.

Turning points

  1. V0203-18

    Clarifies that if the initial pass-through was in accordance with the Law, there is no undue payment, but rather the regularization procedure under Article 89.five.b) of Law 37/1992 must be applied.

  2. V2552-25

    Specifies that the refund of non-enforceable income must be corrected in the tax year in which they were declared, regardless of when the physical reimbursement is carried out.

Analysis based on 41 of 43 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V2552-25 18 Dec 2025

Repayment of an unjustified pension must be rectified in the year it was received

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorectificación de autoliquidaciónimputación de rendimientospensión de jubilacióningreso indebido LIRPF — Ley 35/2006 del IRPF art. 14LGT — Ley 58/2003 General Tributaria art. 3
Affects CompanyExpat · Non-residentIndividual
V0103-24 15 Feb 2024

Government contributions for school transport are not subject to VAT

SG de Impuestos sobre el Consumo
subvención vinculada al preciocontraprestacióndistorsión de la competenciarectificación de cuotasingreso indebido LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual
V1717-22 18 Jul 2022

Repayment of undue benefits must be rectified in the tax year they were received

SG de Impuestos sobre la Renta de las Personas Físicas
imputación temporalrendimientos del trabajorectificación de autoliquidacióningreso indebidoperiodo impositivo LIRPF — Ley 35/2006 del IRPF art. 14.1.aLGT — Ley 58/2003 General Tributaria art. 120.3
Affects CompanyExpat · Non-residentIndividual
V0664-21 22 Mar 2021

Procedure for the refund of excess income tax (IRPF) withholdings

SG de Tributos
retenciónrectificación de autoliquidacióningreso indebidoretenciones soportadasobligado a retener LGT — Ley 58/2003 General Tributaria art. 37.2LGT — Ley 58/2003 General Tributaria art. 120.3
Affects CompanyExpat · Non-residentIndividual

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