Impuesto sobre la Renta de las Personas Físicas (IRPF).

Executives of a large company received stock options as a supplement to their pension funds. At the time of exercising these options and selling the securities, the company made a withholding tax on the total income resulting from the sale. Inforconta knows that they are entitled to a 40% reduction due to the extraordinary and irregular nature of this income. A consultation is made to the Administration so that it confirms this reduction. The answer, positive, to the binding consultation arrives 5 years later! At that moment we proceed to file a claim for the undue income to the Administration. Two out of nine Administrations deny the restitution of the income. We appeal these decisions without legal support. In the end, all the tax offices agreed with us and the undue income was refunded. Our good advice will bring us a new client who, ill-advised, wanted to renounce to the refund procedures. Between 40,000 and 60,000 € were returned by the Administration to each of our clients.