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The taxpayer asks from which date their disability recognition takes effect for IRPF purposes, given it was granted after the initial request. The DGT states that the effectiveness and retroactivity of the certificate do not fall under its jurisdiction, but explains the procedure to follow if it were to be applied retroactively.
Cuestión planteada Desde cuando tiene efectos dicho reconocimiento en el IRPF.
La DGT no tiene competencia para determinar la eficacia o retroactividad de los certificados de discapacidad emitidos por los órganos competentes. Si el certificado tiene efectos retroactivos y el contribuyente ya presentó su declaración, podrá iniciar un procedimiento de rectificación de autoliquidación para obtener la devolución de ingresos indebidos en los ejercicios no prescritos.
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