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V1503-24 ·18 June 2024 ·consulta-vinculante Medium impact
Tax

Income tax returns may be rectified if disability certificates have retroactive effect

A taxpayer inquired whether they could rectify income tax (IRPF) returns for non-prescribed years after obtaining a disability certificate. The Directorate General of Taxes (DGT) stated that if the certificate has retroactive effect, the taxpayer may initiate rectification proceedings to claim a refund.

In 5 key points

How it affects those involved

Taxpayers who obtain a disability certificate with retroactive effects may be entitled to claim refunds on income tax paid in previous years, provided the statute of limitations has not expired.

Lifecycle

2024-06-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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