How to modify a previously submitted tax return (Corrected self-assessment - Change of option - Cancel return because you are not required to file)

Rectifying self-assessment

From Renta WEB you can modify or complete a previously submitted 2025 Income Tax return, regardless of the result. The correction system will be implemented through the presentation of a corrective self-assessment.

Access any of the following services available in the 2025 Income Tax procedures "Draft/Tax Return Processing Service (DIRECT Income Tax and WEB Income Tax)" either "Modification of a previously submitted declaration".

After identifying yourself with an electronic certificate, DNIe, Cl@ve, reference number or eIDAS, you will have access to the services of Income 2025.

In the "Available Services" section, click on " Modify declaration ".

In the next window, press the button "Modify submitted return" .

If both spouses' individual tax returns, or any corrective self-assessment returns, have been filed since the session opened, a window will appear with the filed returns so you can select the one you wish to modify. Select it and press "OK".

You will be taken directly to " Statement Summary" where you can see the result and data included in the initial statement.

You can make the necessary modifications from the summary concepts by clicking on the numerical hyperlink or from "Declaration sections".

Once you've made the necessary changes, go to the last page of the declaration, "Payment or Refund Document," to check the result of the declaration after the changes.

If you don't need to enter any more data, click "Declaration sections" and locate "Modify 2025 Income Tax Return already submitted."

Check box 103 corresponding to the corrective self-assessment and click on the pencil button that appears next to the box.

In the "Correcting Self-Assessment" window, the receipt number for the declaration being corrected will automatically appear. The amounts entered and returned are also automatically incorporated (if the amount to be entered is direct debited, it is 0), to avoid possible calculation errors.

Exception : settlement or appeal resolved later. In these cases, it is necessary to enter the amounts manually, displaying a text with an informative notice.

• If the rectification is submitted because the amount to be refunded is greater, the amount to be paid is less or the rectification does not affect the result, after clicking "Accept", box [103] is checked and you can proceed to submit the declaration.

• If the modifications made are due to a lower amount to be refunded, or a higher amount to be paid, after clicking "Accept", the "Type of corrective self-assessment" window appears for you to select the appropriate reason from among the options in the pop-up window.

  

You can view the data reflected in the corrective self-assessment and its result by clicking on "Modification Result."

By clicking "Submit Return" from the return sections or from the "Return Summary", select the type of return you want to submit and select the payment/refund method.

If it's a return, you can indicate a IBAN Spanish or foreign (EU/SEPA) to receive the amount due.

If it's a larger deposit, select the payment method from "Direct Debit of the amount to be paid" (provided the direct debit payment deadline is June 25th), "Payment by Electronic Payment", "Payment with a bank/cash deposit document", or "Other payment methods".

If the previous declaration was submitted with direct debit (before June 26), it will be cancelled with the corrective declaration. Additionally, if you file the corrective return after June 25 and before September 30, the second direct debit deadline will also be cancelled. However, there is an exception in the case of a higher income, since the initial direct debit is not cancelled and the second payment would be treated as if it were a second declaration. Therefore, you can direct debit the new corrective declaration as long as you do so before June 26.

Whether it is a refund or a direct debit payment to account IBAN , when the receipt appears you are offered the option "Correct account".

The filing of a corrective self-assessment produces immediate effects, so it becomes the last filing of the model/year/period at the time it is filed; There is also no limit on the number of corrective self-assessments that need to be submitted.