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Do you have to declare the amounts improperly received by SEPE in the income statement?

Apr 12, 2021 | Last news

The large amount of ERTE that the SEPE has processed has caused many errors to have occurred, either due to not having received any benefit, receiving it late or having overcharged. Will these amounts granted by the SEPE be declared in the income statement?

Overcharges can affect personal income tax, and have occurred mainly for two reasons:

  • Workers who have been in ERTE, have returned to work and continue to receive this benefit.
  • Workers who have received amounts higher than those that would correspond to them.

In the case of collection of undue benefits by SEPE, with regard to the income declaration, two cases can occur:

  • That the reimbursement of the excess paid by the SEPE has already taken place in 2020. In this case, the Tax Agency will already have the correct amount; This correct amount will appear reflected in the tax data and the taxpayer will present their return normally based on these data, without having to request subsequent corrections.
  • That the reimbursement of the excess paid by the SEPE has not occurred in 2020. In this case, it is necessary to distinguish two alternatives:
    • That the SEPE has already started the regularization procedure. In this case, the SEPE will notify the Tax Agency and in the tax data the Agency will inform the taxpayer of the two amounts: the amount initially paid by the SEPE and the refund already made, or pending to be made by the taxpayer to the SEPE. If the taxpayer agrees with the amounts to be reimbursed to the SEPE, they can transfer this information in Renta Web and present their personal income tax.
    • That the SEPE has not started the regularization procedure. In this case, if the SEPE has communicated to the Tax Agency that it has detected unduly received amounts, the Tax Agency will inform the taxpayer in tax data that there is an amount pending return to the SEPE, but it will not be able to specify its amount so that it does not know it. The section corresponding to unduly received amounts paid by the SEPE for ERTE will appear in the Web Income statement, but without an amount.

SEPE: income statement for financial year 2020 of beneficiaries of ERTE benefits caused by Covid-19

On the SEPE website it is communicated that by Agreement between the State Public Employment Service (SEPE), and the Tax Agency (AEAT) on the exchange of tax information for fiscal year 2020 of recipients of ERTE benefits as a result of Covidien -19, the SEPE has communicated to the AEAT all possible undue perceptions derived from benefits for ERTE Covidien-19 corresponding to the year 2020 that appear until March 2021, including cases in which the procedure of claim, and regardless of whether or not the return has been made. The information sent to the AEAT will be updated by the SEPE periodically.

If you have not received a communication from the SEPE, but there is misperception information in the tax data, DO NOT GO to your benefits office. You will be notified of the start of the procedure shortly.

Since the AEAT will have updated information at all times, it will not be necessary to provide certificates of amounts or any other documentation by the interested parties.

If you need information on this topic or any other, you can contact our advisors Santiveri through its website.

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