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A taxpayer inquired whether the renewal of their child's degree of disability could have retroactive effect to apply tax benefits after the tax return had already been filed. The Directorate General of Taxes (DGT) indicates that if the resolution has retroactive effect, a procedure to rectify the self-assessment may be initiated.
Cuestión planteada En caso de que se le notifique la renovación del reconocimiento del grado de discapacidad de su hijo después de haber presentado la declaración de IRPF, se cuestiona los efectos de la validez de dicha renovación, y en concreto si la misma tiene efectos desde octubre de 2018 para así poder aplicarse los beneficios fiscales asociados al grado de discapacidad de su hijo.
La DGT no tiene competencia para determinar la eficacia o retroactividad de los certificados de discapacidad. No obstante, si la renovación del reconocimiento tiene efectos retroactivos, el interesado podrá iniciar el procedimiento de rectificación de su autoliquidación para obtener la devolución por ingresos indebidos. Dicha solicitud puede realizarse a través del modelo de declaración del IRPF.
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