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A taxpayer inquired about the procedure following the receipt of a 41% disability certificate with reduced mobility, which has retroactive effect dating back to the 2018 tax year, after having already filed their tax return. The Directorate General of Taxes (DGT) stated that if the certification is retroactive, the taxpayer may initiate the procedure to rectify their self-assessment.
Cuestión planteada Con posterioridad a haber presentado su declaración de IRPF de 2018, al consultante se le ha notificado el reconocimiento de un grado de discapacidad del 41% con movilidad reducida positiva, todo ello con carácter retroactivo desde el 16 de noviembre de 2018. Solicita que se le informe de las alternativas y actuaciones posibles.
Si el certificado de discapacidad con movilidad reducida tiene efectos retroactivos y el interesado ya ha presentado la declaración del impuesto, podrá iniciar el procedimiento para la rectificación de su autoliquidación para obtener la devolución por ingresos indebidos. Esto se realiza conforme a los artículos 126 y siguientes del Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria.
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