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A worker received a 33% disability recognition from July 2018, with the administrative decision issued in 2019. The entity failed to claim the deduction under article 38 LIS in its 2018 self-assessment. The DGT, following its repeated TEAC doctrine from March 2022 (RG 00-514-2020 and 00-4379-2018), holds that the deduction must be claimed in the year of entitlement or rectified within the prescription period. This represents a shift from previous TEAC positions.
Cuestión planteada Si la entidad debe proceder a aplicar en su totalidad la deducción en el período 2019, o si es necesario presentar una solicitud de rectificación de la autoliquidación del período 2018 para incluir la parte correspondiente a ese año.
La deducción por creación de empleo para trabajadores con discapacidad (art. 38 LIS) debe estar consignada en la autoliquidación del IS del período impositivo en que se genera; de no haberlo sido, el contribuyente debe instar la rectificación de dicha autoliquidación en plazo (art. 120.3 LGT). No cabe reconocer en un período no prescrito una deducción generada en un período prescrito que no fue declarada en su momento. Esta doctrina del TEAC es vinculante para la Dirección General de Tributos (art. 239.8 LGT) y supone un cambio respecto a criterios anteriores de la DGT.
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