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V0611-22 ·23 March 2022 ·consulta-vinculante Medium impact
Tax

DGT lacks authority to determine the validity or retroactivity of disability certificates

A civil servant pensioner inquired whether the date of their disability recognition could be backdated to apply tax benefits for the 2020 income tax year. The Directorate-General for Traffic (DGT) responded that it does not have the jurisdiction to rule on the validity or retroactive effects of such certificates.

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2022-03-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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