8.10. Regularization of previous declarations

If, after filing your personal income tax return, you notice errors or omissions in the data declared, you must regularize your tax situation.

1. Regularization through rectification of self-assessments

   If you have improperly declared any tax-exempt income, calculated income for an amount greater than that required, forgot to deduct a tax-admissible expense or omitted a deduction to which you were entitled and, consequently, you consider that your legitimate interests have been harmed, you may request a rectification of the self-assessment.

2. Regularization by submitting a supplementary declaration

   Errors or omissions in declarations already submitted that have resulted in a lower payment than legally due or a higher refund than due must be regularised by submitting a supplementary declaration-settlement to the one originally submitted.

   Any situations or circumstances that arise which result in the loss of the right to a reduction or exemption already applied in a previous declaration must also be regularised by submitting supplementary declarations-settlements.

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

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