How to modify a tax return already filed

If after filing the 2022 Income Tax return you think that it contains errors or omissions in the information reported (undue declaration of any exempt income, inclusion of higher than applicable amounts or overlooking of a reduction or deduction entitlement), it is possible to rectify self-assessed tax returns filed by accessing your Income Tax file once again and selecting box 127 rectification request.

This request is made to launch a 2022 self-assessment rectification procedure, where the refund amount is higher than requested or the amount payable is lower.Additionally, this option will also be used if you need to communicate details that do not affect the result of the tax return.

Furthermore, if the errors or omissions in tax returns already presented led to a payment of less than the sum that should have been legally due or a higher refund than should have been due, they must be corrected through the filing on Renta WEB of a supplementary tax return to the one originally filed.

If you have any doubts about these procedures, you can consult the Income Tax Informer.

How to access the modification of the tax return filed

You can access from "Draft / tax return processing service (Renta WEB)" or from the option "Modification of a tax return already filed", both available on the management page of IRPF and of form 100 in the electronic headquarters.

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

Tras identificarte, selecciona el tipo de actuación:en nombre propio o como representante.

Access file

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

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

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.Then click "Modify tax return filed”.

If you have filed several declarations since that session, for example, the individual declaration of both spouses, or a complementary declaration, a window will appear with the declarations filed to select the one you wish 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 complementary 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 must be within the period of four years from the day after the end of the period for filing tax returns or, if the tax return was presented late, from the day after filing.

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

Tick box 127 and in the new window, the option "If you wish to initiate a rectification procedure...".The details of the previous self-assessment will be displayed:the result payable on previous self-assessments or administrative liquidations for fiscal year 2022 (box 670) or the refund result (box 695) and the "Self-assessment receipt number" for the self-assessment for which the rectification is being requested.In addition, state the bank account number (IBAN) to which the refund should be made.Once you have filled in the field IBAN, you can copy it to the clipboard and paste it at any other time in the session.

When these data are included, a warning will appear informing that these data must be entered in the same taxation mode from which the return is to be filed.

In the case of a supplementary return, mark box 107 or the alternative to state the reason for the supplementary tax return.

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 filling in the declaration, you can navigate through the different sections using the arrows available, by clicking on "Show options" or by going to "Declaration sections".

After correcting the errors or omissions in the self-assessment, remember that you can check the changes from "Tax returns summary" and also check the result of the tax return.

Filing the modified return

Then, you can verify the details using the "Check" button and confirm if the tax return is correctly filled in.Lastly, click the "File return" button to complete the procedure.

When accessing your file again, you will be able to view the first return filed and the subsequent rectification.