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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.
Cuestión planteada Si es posible aplicar la retroactividad respecto al grado de discapacidad concedido por el IMAS, al 27 de octubre de 1999.
Para acreditar la discapacidad se debe cumplir lo dispuesto en el artículo 72 del Reglamento del IRPF. La expresión "incapacidad declarada judicialmente" se refiere únicamente al ordenamiento civil (artículo 199 del Código Civil) y no incluye resoluciones de tribunales del orden social. La DGT no tiene competencia para determinar la eficacia o efectos retroactivos de un certificado emitido por un organismo de acción social.
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