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A taxpayer inquired whether they could apply a tax benefit from 2017 after receiving a disability recognition in 2018 that had retroactive effect to that year. The Directorate General of Taxes (DGT) indicated that if the certificate is retroactive, the procedure to rectify the tax return may be initiated to obtain a refund.
Cuestión planteada En caso de que por resolución de 2018 del organismo competente, se le reconozca un grado de discapacidad del 75% con fecha de efectos de 2017, si podría aplicar el correspondiente beneficio fiscal del ejercicio 2017 que en su momento no aplicó en la correspondiente declaración de IRPF de dicho año.
La DGT no tiene competencia para determinar la eficacia o validez retroactiva de los certificados de discapacidad. No obstante, si el certificado emitido tiene efectos retroactivos y el plazo de la declaración ya ha pasado, el interesado podrá iniciar el procedimiento de rectificación de su autoliquidación para obtener la devolución por ingresos indebidos.
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