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V2458-22 ·30 November 2022 ·consulta-vinculante Medium impact
Tax

Income tax returns may be amended to apply disability allowances if certificates have retroactive effect

A taxpayer inquired whether they could amend their 2021 income tax return to include the disability allowance after receiving a 50% recognition effective from May 2021. The Directorate General of Taxes (DGT) indicates that if the certification has retroactive effect, the taxpayer may initiate rectification proceedings to obtain a refund.

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2022-11-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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