Skip to content
Back to index
V0611-22 23 March 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · discapacidad

DGT lacks authority to determine the validity or retroactivity of disability certificates

A civil servant pensioner inquired whether the date of their disability recognition could be backdated to apply tax benefits for the 2020 income tax year. The Directorate-General for Traffic (DGT) responded that it does not have the jurisdiction to rule on the validity or retroactive effects of such certificates.

The question raised

Whether, for the purposes of applying tax benefits for disability in their 2020 Personal Income Tax return, they may retroactively apply the effects of the recognition of their degree of disability by the Ministry of Defense to the date of their application.

The DGT's ruling

The accreditation of disability is carried out through certificates or resolutions issued by the competent bodies for the assessment of disabilities. This Management Center does not have the competence to rule on the effectiveness of such documents, such as their validity from a specific date or their retroactive effects. That matter must be substantiated before the management and inspection bodies of the State Tax Administration Agency.

Book your free first meeting