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A taxpayer inquired whether they could rectify income tax (IRPF) returns for non-prescribed years after obtaining a disability certificate. The Directorate General of Taxes (DGT) stated that if the certificate has retroactive effect, the taxpayer may initiate rectification proceedings to claim a refund.
Cuestión planteada Si una vez que se emita el certificado de discapacidad por el órgano competente, puede presentar rectificación de las autoliquidaciones presentadas de los ejercicios no prescritos.
La DGT no tiene competencia para determinar la eficacia o retroactividad de los certificados de discapacidad. No obstante, si el certificado emitido tiene efectos retroactivos sobre ejercicios no prescritos, el interesado podrá iniciar el procedimiento de rectificación de su autoliquidación para obtener la devolución por ingresos indebidos.
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