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A taxpayer inquired whether they could apply the disability tax allowance to their 2019 tax return after receiving a resolution effective from January 2020. The DGT ruled that this is not possible, as the circumstances must be those existing on the tax accrual date.
Cuestión planteada Si puede aplicarse en su declaración de IRPF de 2019, el mínimo por discapacidad correspondiente.
Para aplicar el mínimo por discapacidad, la condición debe acreditarse según el procedimiento del artículo 72 del RIRPF. La determinación de las circunstancias personales se realiza atendiendo a la situación existente en la fecha de devengo del Impuesto. Al tener la resolución efectos desde el 3 de enero de 2020, no se puede aplicar el mínimo en el ejercicio 2019.
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