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V0123-19 18 January 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por discapacidad

DGT does not determine the retroactivity of disability certification issued by social action bodies

The inquirer asks whether a disability degree from a 1999 certificate can be applied retroactively following a recent validation. The DGT explains how disability must be certified and clarifies that judicially declared incapacity refers solely to the civil sphere.

The question raised

Whether it is possible to apply retroactivity regarding the degree of disability granted by the IMAS, as of October 27, 1999.

The DGT's ruling

To certify disability, the provisions of Article 72 of the IRPF Regulations must be met. The expression "judicially declared incapacity" refers solely to the civil legal system (Article 199 of the Civil Code) and does not include resolutions from social order courts. The DGT does not have the competence to determine the efficacy or retroactive effects of a certificate issued by a social action body.

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