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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.
Cuestión planteada Si dichos grado de discapacidad se pueden aplicar con carácter retroactivo, en las declaraciones de IRPF de ejercicios anteriores, para así poder aplicarse los beneficios fiscales asociados al grado de discapacidad de sus dos hijos, teniendo en cuenta que cuando presentó dichas declaraciones, todavía no se le había notificado las Resoluciones correspondientes.
La acreditación del grado de discapacidad debe realizarse mediante certificado o resolución del órgano competente en materia de valoración de discapacidades. La DGT no tiene competencia para determinar la eficacia o la retroactividad de dichos certificados. Si el certificado tiene efectos retroactivos, el interesado podrá iniciar el procedimiento de rectificación de su autoliquidación para obtener la devolución por ingresos indebidos.
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