8.10. Regularization of previous declarations

If, once the personal income tax return has been submitted, you notice errors or omissions in the declared data, you must regularize your tax situation.

1. Regularization through rectification of self-assessments

   If you improperly declared any income exempt from Tax, computed income for an amount greater than the amount due, forgot to deduct any fiscally admissible expense or omitted any deduction to which you were entitled and, consequently, you consider that damage has occurred to your legitimate interests, you may file a claim. the rectification of the self-assessment.

2. Regularization through the presentation of a complementary declaration

   Errors or omissions in declarations already submitted that have led to the realization of a lower income than would have legally corresponded or the receipt of a refund greater than that which was appropriate must be regularized by the presentation of a declaration-settlement complementary to the one originally presented.

   Those unexpected situations or circumstances that cause the loss of the right to a reduction or exemption already applied in a previous declaration must also be regularized through the presentation of complementary declarations-settlements.

   However, the loss of the right to certain deductions must be regularized in the declaration of the year in which the non-compliance with any of the requirements required for the consolidation of the right to said deductions occurred.

1. Complementary statements without penalty, interest or surcharge
2. Supplementary declarations including late payment interest
3. 8.10.1. Completion
4. For more information: Virtual Income Assistant