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V1011-19 9 May 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · discapacidad

Refund of undue payments may be requested if a disability certificate has retroactive effect

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.

The question raised

In the event that, by resolution of the competent body in 2018, a disability degree of 75% is recognized with an effective date in 2017, whether the corresponding tax benefit for the 2017 fiscal year could be applied, which was not applied at the time in the corresponding Personal Income Tax return for said year.

The DGT's ruling

The DGT does not have the competence to determine the effectiveness or retroactive validity of disability certificates. Nevertheless, if the issued certificate has retroactive effects and the filing deadline has already passed, the interested party may initiate the rectification procedure for their self-assessment to obtain a refund for undue payments.

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