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The taxpayer asks whether it is possible to rectify the failure to claim tax relief for excess contributions to social security schemes made between 2016 and 2020. The Directorate General for Taxes (DGT) explains that if the tax return prejudices legitimate interests, rectification may be sought through the appropriate legal procedure.
Cuestión planteada Posibilidad de aplicar un procedimiento de subsanación respecto a la omisión de la imputación de excesos de aportaciones a sistemas de previsión social en las declaraciones del Impuesto sobre la Renta de las Personas Físicas de los años señalados anteriormente.
Los partícipes pueden reducir en los cinco ejercicios siguientes las cantidades aportadas que no pudieron reducirse por insuficiencia de base o límites porcentuales. Para ello, se debe solicitar en la declaración del ejercicio en que se produjo el exceso. Si el contribuyente considera que su autoliquidación perjudica sus intereses, puede instar la rectificación según el artículo 120.3 de la Ley General Tributaria.
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