Doctrine by topic · DGT Observatory

Refunds: DGT doctrinal evolution

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

← DGT Observatory

How the DGT's position has evolved

Settled doctrine High confidence 18 rulings · 2014–2026

Current position

The restitution of amounts received by error has no impact on the IRPF (Personal Income Tax) of the tax year in which the refund is made. If the amounts were previously included as employment income, the impact must be managed by amending the tax return of the year in which they were declared as income. If they were not included as income, the refund has no tax impact as it is a consumption-based transaction.

The DGT's position is constant regarding the timing of the tax impact, stating that the effect must fall on the tax year in which the income was received and not on the year of the refund. The rulings confirm that if the amount was never declared as income, its return does not constitute an operation subject to IRPF.

Turning points

  1. V1898-17

    Establishes that the impact of unduly deducted amounts must take place in the settlement of the tax year in which they were included as an expense through a supplementary tax return.

  2. V0016-21

    Specifies that if the amounts have not yet been declared, no action is required regarding IRPF because they do not have the nature of income.

Analysis based on 17 of 18 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

18
V2651-17 18 Oct 2017

Repayment of wages is not a capital loss, but paid interest is

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajopérdida patrimonialreintegrointereseslaudo arbitral LIRPF — Ley 35/2006 del IRPF art. 14LIRPF — Ley 35/2006 del IRPF art. 33.1
Affects CompanyExpat · Non-residentIndividual

Apply this to your case

Beckham Law & impatriate taxationTalk to the team applying this doctrine daily.
IRPF Spain 2026 CalculatorEstimate the impact on your case in two minutes.
Talk to the tax teamWe check whether this criterion affects you and what it means in your situation.
Email
Contact