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A taxpayer inquired whether they could amend their 2021 income tax return to include the disability allowance after receiving a 50% recognition effective from May 2021. The Directorate General of Taxes (DGT) indicates that if the certification has retroactive effect, the taxpayer may initiate rectification proceedings to obtain a refund.
Cuestión planteada Si procede la rectificación de la declaración del IRPF del periodo impositivo 2021 que presentó en su día, incluyendo el mínimo por discapacidad del contribuyente de 3.000 euros anuales.
La DGT no tiene competencia para determinar la eficacia o retroactividad de los certificados de discapacidad. No obstante, si el certificado emitido tiene efectos retroactivos y la declaración ya ha sido presentada, el contribuyente podrá iniciar el procedimiento de rectificación de su autoliquidación para obtener la devolución por ingresos indebidos.
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