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The inquirer asks whether a disability level recognised in 2021 can be applied retroactively to previous tax years. The DGT rules that a dependency level is not equivalent to the disability level required under the IRPF Regulations.
Cuestión planteada Si dicho grado de discapacidad se puede aplicar con carácter retroactivo, en las declaraciones de IRPF de ejercicios anteriores a 2021 -al menos cuatro años-, teniendo en cuenta que su madre ya tenía en dichos años, un grado de dependencia III reconocido con una persona para cuidarla, y disponiendo de informes médicos que pueden acreditar su situación de discapacidad en años anteriores a 2021.
El grado de discapacidad debe acreditarse mediante certificado o resolución del órgano competente en materia de valoración de discapacidades. El grado de dependencia reconocido por servicios sociales no supone, en principio, la acreditación de un grado de minusvalía igual o superior al 33%. La DGT no tiene competencia para determinar la eficacia o retroactividad de los certificados de discapacidad expedidos.
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