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V1510-22 ·24 June 2022 ·consulta-vinculante Medium impact
Tax

Deduction for disabled workers to be claimed in year of entitlement, not award year

A worker received a 33% disability recognition from July 2018, with the administrative decision issued in 2019. The entity failed to claim the deduction under article 38 LIS in its 2018 self-assessment. The DGT, following its repeated TEAC doctrine from March 2022 (RG 00-514-2020 and 00-4379-2018), holds that the deduction must be claimed in the year of entitlement or rectified within the prescription period. This represents a shift from previous TEAC positions.

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2022-06-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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