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A taxpayer inquired about recovering Social Security withholdings from 2016 after obtaining a ruling recognising absolute permanent incapacity with retroactive effect. The Directorate General of Taxes (DGT) responded that such income is exempt and that the taxpayer may request a rectification of their personal income tax (IRPF) return.
Cuestión planteada En relación con las retenciones practicadas por la Seguridad Social a lo largo de 2016, se plantea cómo recuperar dichas retenciones considerando el reconocimiento de su incapacidad permanente absoluta con efectos retroactivos, y habiendo presentado ya la declaración del Impuesto sobre la Renta de las Personas Físicas de 2016.
Las prestaciones de la Seguridad Social por incapacidad permanente absoluta o gran invalidez están exentas en el IRPF. El reconocimiento judicial de la incapacidad absoluta con efectos retroactivos hace que tanto las rentas percibidas como pensión total como las de la nueva situación sean exentas. Para recuperar las retenciones practicadas, el contribuyente puede instar la rectificación de su autoliquidación de IRPF mediante el procedimiento regulado en la Ley General Tributaria y su Reglamento.
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