Skip to content
V1922-19 ·22 July 2019 ·consulta-vinculante Medium impact
Tax

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

A taxpayer inquired about the procedure following the receipt of a 41% disability certificate with reduced mobility, which has retroactive effect dating back to the 2018 tax year, after having already filed their tax return. The Directorate General of Taxes (DGT) stated that if the certification is retroactive, the taxpayer may initiate the procedure to rectify their self-assessment.

In 6 key points

Lifecycle

2019-07-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact