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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.
Cuestión planteada En qué ejercicio fiscal entró en vigor la deducción por hijo con discapacidad a cargo que se regula en el artículo 81 bis de la LIRPF, y si la presentación de esta consulta tributaria interrumpe la prescripción.
La deducción por descendiente con discapacidad es aplicable para los ejercicios iniciados a partir del 1 de enero de 2015. Si el contribuyente considera que sus autoliquidaciones de ejercicios anteriores han perjudicado sus intereses legítimos, puede instar la rectificación conforme a la normativa. La presentación de una consulta tributaria escrita no interrumpe los plazos de prescripción, al no estar recogida en el artículo 68 de la LGT.
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