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A taxpayer inquired whether they should file a claim for undue payments or a substitute tax return after receiving a disability certificate with retroactive effect to the 2015 tax year. The Directorate General of Taxes (DGT) indicated that if the certification has retroactive effect, the rectification procedure can be initiated to obtain a refund.
Cuestión planteada Si procede presentar una reclamación por ingresos indebidos, o procede esperar al plazo de la declaración del IRPF del ejercicio 2016, y presentar una declaración sustitutiva del ejercicio 2015.
Si el certificado que reconoce la condición de persona con discapacidad tiene efectos retroactivos, el interesado podrá iniciar el procedimiento para la rectificación de su autoliquidación con el fin de obtener la devolución por ingresos indebidos. Esto es aplicable en el supuesto de que ya se hubiera presentado la declaración correspondiente. La DGT no entra en cuestiones de eficacia o validez de los certificados expedidos por los órganos competentes.
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