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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.
Question posed: Whether the entity must proceed to apply the deduction in its entirety in the 2019 period, or whether it is necessary to submit a request for rectification of the 2018 period tax return to include the portion corresponding to that year.
Deductions must be recorded in the tax return of the tax period in which they were generated. Following the doctrine of the TEAC, to apply the deduction under Article 38.1 of the LIS, the amount must have been recorded in the corresponding fiscal year. If this was not done, the taxpayer must request a rectification of the tax return for the year in which it was generated, provided that the statute of limitations has not expired.
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