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V1979-24 ·17 September 2024 ·consulta-vinculante Medium impact
Tax

Retroactive validity of disability certificates determines ability to amend IRPF tax returns

The taxpayer asks from which date their disability recognition takes effect for IRPF purposes, given it was granted after the initial request. The DGT states that the effectiveness and retroactivity of the certificate do not fall under its jurisdiction, but explains the procedure to follow if it were to be applied retroactively.

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2024-09-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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