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A taxpayer inquired whether they could file a supplementary tax return to claim a disability reduction after having already settled their Inheritance and Gift Tax. The Directorate General for Taxes (DGT) ruled that this is possible provided the administrative resolution confirms the disability existed on the date of death.
Cuestión planteada Si finalmente la Administración le reconoce al consultante un grado de discapacidad del 33 por ciento o más después de haber liquidado el Impuesto sobre Sucesiones y Donaciones, ¿podrá el consultante realizar una declaración complementaria aduciendo un grado de discapacidad igual o superior al 33 por ciento, reclamando la devolución de la cantidad correspondiente del Impuesto sobre Sucesiones y Donaciones pagado en la liquidación?
Para aplicar la reducción del artículo 20.2.a) de la LISD, la resolución que reconozca la discapacidad debe declarar desde qué fecha se ostenta dicha condición y su grado, siendo esta fecha previa o coincidente con el fallecimiento del causante. No obstante, se admiten otros medios de prueba para acreditar que la discapacidad ya existía en el momento del devengo. Si se logra acreditar la preexistencia, el interesado podrá solicitar la rectificación de la autoliquidación.
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