How to modify a tax return already filed
If after submitting the 2023 Income Tax return you consider that the return contains errors or omissions in the declared data, you can make a request to initiate a procedure for Rectification of a self-assessment of Income 2023 due to an amount to be returned greater than that requested or a smaller 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.
Remember that the rectification of the self-assessment 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.
If you have questions about these procedures, you can consult the Income Informator, the Virtual Income Assistant or the chat attended by specialists from the Comprehensive Digital Administration ( ADI ).
How to access the modification of the filed declaration. Rectification Request
You can access from "Draft / declaration processing service (WEB Income)" or from " Modification of a declaration already submitted ", both available at " Procedures Income Tax " of form 100 of the electronic office.
Access requires identifying yourself with an electronic certificate, DNIe , Cl@ve or Reference and selecting the type of action, on your 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 declaration 2023100...(Consultation/Copy)".
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. Press "Modify filed return" .
If you have made several presentations since that session, a window will appear with the statements presented to select the one you want to modify.
You will access "Summary of declarations" where you can make the relevant modifications, from the concepts of the summary by clicking on the numerical hyperlink or from "Declaration sections".
Once the pertinent modifications have been made, in "Declaration sections", select "Modify 2023 Income Tax declaration already submitted"
You will access page 3 of the declaration, check the box next to the pencil icon if you are going to present a second (or subsequent) declaration, in the same modality (individual or joint), that modifies a previously filed return.
On the next screen, depending on the result of the modification, one or another completed box of your submitted declaration will be shown. If this amount does not appear, complete it directly in the corresponding box. Then press "Modify declaration".
The data from the previous self-assessment will be displayed in the new window: result to be entered as a consequence of previous self-assessments or administrative settlements for the 2023 financial year or refunds requested from the Tax Agency as a consequence of the processing of previous self-assessments corresponding to the 2023 financial year and the self-assessment receipt number whose rectification is requested.
Indicate the bank details in which you want the refund to be made that could be in your favor. You can indicate an account opened in Spain, an account opened abroad ( EU /SEPA) or in other countries. Then, press "OK" to continue with the presentation.
In the section " Resulting declaration ", box 127 will be marked as a procedure for rectification of self-assessments.
By pressing the button "Result of modification" you will access the window with the result of the declaration through rectification.
You can then verify the data using the "Validate" button and confirm if the declaration is completed correctly. After making the modifications you can verify the changes from " Declaration summary " and check the final result of the declaration.
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.