How to modify a tax return already filed

If after submitting the 2022 Income Tax return you consider that the return contains errors or omissions in the declared data (improper declaration of any exempt income, calculation of amounts in excess of the amount due or forgetting any reduction or deduction to which you were entitled) , it is possible to request rectification of your self-assessment by accessing your Income Tax file again and checking box 127 to request rectification.

This request is made to initiate a rectification procedure for a self-assessment of 2022, due to the result of an amount to be returned greater than that requested or a lower amount to be deposited. This option will also be used if you need to report information that does not affect the result of the declaration.

On the other hand, if errors or omissions in declarations already submitted have led to the realization of an income lower than that which would have legally corresponded or the realization of a return greater than the appropriate one, they must be regularized by submitting a through Renta WEB complementary statement ##1##to the one originally presented.

If you have questions about these procedures you can consult the Income Informator.

How to access the modification of the tax return filed

You can access it from "Draft/declaration processing service (WEB Income)" or from the option " Modification of a declaration already submitted ", both available on the procedures page. IRPF ##2##and form 100 in the electronic office.

Access requires identification with an electronic certificate, DNIe , Cl@ve or reference.

After identifying yourself, select the type of action: on his own behalf or as a representative.

Access file

Verify that your return is filed; In "Processing Status" the message "Your declaration is being processed" appears and in "File History" you have the "Recording of the declaration".

To access the rectification, in "Available Services", click on the "Modify declaration" option.

When logging on to Renta WEB, you will be displayed a window giving you the option to continue with the previous saved session, modify the tax return filed or create a new tax return. Next, press "Modify filed return" .

If you have made several presentations since that session, for example, the individual declaration of both spouses, or a complementary one, a window will appear with the declarations presented to select the one you want to modify.

You will directly access the page with the tax return in which you must state the type of modification: whether it is a supplementary declaration or a rectification of the self-assessment.

The self-assessment rectification can be carried out:

• As long as the Tax Agency has not made the related final or provisional payment.
• It is necessary that the four-year period has not elapsed from the day following the end of the filing period, or from the day following the filing of the declaration if it was filed outside of said deadline.

You can also file the rectification from external filings or using a file.

Check box 127 and in the new window, the option "If you wish to start a rectification procedure...". The details of the previous self-assessment will be displayed: the result to be entered from previous self-assessments or administrative settlements corresponding to the 2022 financial year (box 670) or the result to be returned (box 695) and the "Self-assessment receipt number" of the self-assessment whose rectification is requested. Also, indicate the account number ( IBAN ) to which you want the refund to be made. Once the IBAN field is completed, you can copy it to the clipboard and paste it at any other time in the session.

When you include this data, a notice will appear informing you that the introduction of this data in the declaration must be done from the same taxation modality from which it is going to be presented.

In the case of a complementary declaration, check box 107 or the alternative to indicate the cause that motivates the presentation of the complementary declaration.

Modification or inclusion of details

After providing this information, it is advisable to use the filed tax return, since the new one will include, as well as the details stated in the original self-assessment, any new inclusions or amendments. To continue completing the declaration, you can navigate through the different sections from the available arrows, pressing "Show options" or accessing "Declaration sections".

After correcting the errors or omissions of the self-assessment, remember that you can verify the changes from "Declaration summary" and also check the result of the declaration.

Filing the modified return

You can then verify the data using the "Validate" button and confirm if the declaration is completed correctly. Finally, press the "Submit declaration" button to finish the procedure.

By accessing your file again you will be able to view the declaration presented in the first instance and the subsequent rectification.