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A taxpayer who used the special regime for displaced workers for five years asks whether it can amend past self-declarations to switch to the general regime. The DGT responds that the application of this regime cannot be corrected through amendments to declarations.
Cuestión planteada Si, al amparo del artículo 120.3 de la Ley General Tributaria, puede rectificar las autoliquidaciones de los ejercicios no prescritos, anulando los respectivos modelos 151, y declarar las rentas de dichos ejercicios mediante modelos 100, solicitando, en su caso, la devolución de las cantidades ingresadas de más.
Las opciones tributarias que deben ejercitarse, solicitarse o renunciarse con la presentación de una declaración no pueden rectificarse con posterioridad, salvo que se haga en el periodo reglamentario. Para el régimen especial de trabajadores desplazados, la renuncia solo puede realizarse durante los meses de noviembre y diciembre anteriores al año en que deba surtir efectos. Por tanto, no es posible corregir la aplicación del régimen especial mediante la rectificación propuesta.
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