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V1105-19 21 May 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por descendiente con discapacidad

Rectification of Personal Income Tax returns for disability child deduction may be requested

The inquiry asks when the deduction for descendants with disabilities came into effect and whether a tax ruling interrupts the statute of limitations. The Directorate General for Taxes (DGT) responds that the deduction has been applicable since 1 January 2015 and that tax rulings do not interrupt limitation periods.

The question raised

In which fiscal year did the deduction for a dependent child with a disability, regulated in Article 81 bis of the Personal Income Tax Law, enter into force, and whether the submission of this tax inquiry interrupts the statute of limitations.

The DGT's ruling

The deduction for a descendant with a disability is applicable for tax years beginning on or after January 1, 2015. If the taxpayer considers that their tax returns for previous years have prejudiced their legitimate interests, they may request rectification in accordance with the regulations. The submission of a written tax inquiry does not interrupt the statute of limitations, as it is not provided for in Article 68 of the General Tax Law.

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