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V2992-23 14 November 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · grado de discapacidad

Self-assessment rectification may be requested if disability certificates have retroactive effect

A taxpayer inquired whether they could apply tax benefits for their children's disabilities to previous tax years following the receipt of official resolutions. The Directorate General of Taxes (DGT) stated that while the administration does not determine the efficacy or retroactivity of certificates, if they do have retroactive effect, a procedure to rectify the self-assessment may be initiated.

The question raised

Whether said degrees of disability can be applied retroactively to Personal Income Tax (IRPF) returns from previous years, in order to apply the tax benefits associated with the degree of disability of their two children, considering that when said returns were filed, the corresponding Resolutions had not yet been notified to them.

The DGT's ruling

The accreditation of the degree of disability must be carried out by means of a certificate or resolution from the competent body in matters of disability assessment. The DGT does not have the competence to determine the effectiveness or the retroactivity of said certificates. If the certificate has retroactive effects, the interested party may initiate the rectification procedure of their self-assessment to obtain a refund for undue payments.

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