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The consultant asks whether they can recover IRPF withholdings from the last five years after proving absolute incapacity that exempts their passive pension. The DGT responds that the exemption only takes effect from the month following the pension increase application.
Cuestión planteada Si puede solicitar la devolución con carácter retroactivo, de las retenciones practicadas en los últimos 5 años, respecto a la pensión que ha percibido, teniendo en cuenta que en su caso el accidente que motivó su pase a retiro en 2011, se produjo en 2007, teniendo en cuenta lo establecido en sentencia del Tribunal Supremo 129/2023 de fecha 31 de enero de 2023.
La exención del IRPF para pensiones de Clases Pasivas por incapacidad absoluta surte efectos desde el primer día del mes siguiente a la presentación de la solicitud que motiva la resolución del incremento. Por tanto, no es posible la devolución retroactiva de las retenciones practicadas en los cinco años anteriores al reconocimiento del agravamiento.
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