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V2992-23 ·14 November 2023 ·consulta-vinculante Medium impact
Tax

Self-assessment rectification may be requested if disability certificates have retroactive effect

A taxpayer inquired whether they could apply tax benefits for their children's disabilities to previous tax years following the receipt of official resolutions. The Directorate General of Taxes (DGT) stated that while the administration does not determine the efficacy or retroactivity of certificates, if they do have retroactive effect, a procedure to rectify the self-assessment may be initiated.

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2023-11-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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