How to file a supplementary tax return through Renta WEB

If after filing your Renta 2022 tax return you notice errors or omissions that result in a higher income than in the initial return, or a lower refund, you can file a supplementary return using the Renta WEB services.

Access the file again from the "Draft / tax return processing service (Renta WEB)" of the Renta 2022 portal.

After identifying yourself with the reference number, Cl@ve PIN or an electronic certificate or DNIe, you will access the customised Income Tax services.

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

From the available options, click "Modify filed return".

If several tax returns have been filed since that session, for example, the individual tax return of both spouses, then a window appears to select the one that you wish to modify.

A notice will inform you of the cases in which you can file a supplementary tax return or a self-assessment rectification.

Go to page 3 of the tax return, where you must select one of the two options in the section "Supplementary tax return".

Depending on the selected option, a pop-up window may appear in which you must tick the box corresponding to the type of supplementary tax return and complete the amount, to be paid or refunded, from the previous tax return filed.

You may then be prompted to check the selected taxation option.

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.

Select the type of return you wish to file, individual or joint.

NOTE:The payment of supplementary self-assessments, regardless of the year in which the adjustment is made, may never be split into two instalments.

The payment options for a supplementary declaration are:

• Direct debit of the amount to be paid.This option will only be available if the supplementary return is filed before 27 June 2023.You must indicate the code of an account IBAN whose entity collaborates with the AEAT.

  

• Electronic payment.You will have to make the total payment generating the NRC proof of payment.If you accessed your tax return with a certificate, DNIe or cl@ve, you can link to the payment gateway available on our website from the buttons "Payment by direct debit" or "Payment by credit/debit card" or from "Pay, defer and consult", "All procedures", "Pay self-assessments".Another option is to make the payment directly at your bank, either at its branches or through electronic or internet banking offered by your bank.Afterwards, you must enter the NRC in the box "Enter NRC of a payment already made" if you have paid by electronic banking".

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• Document to be deposited in a bank or savings bank.It allows you to obtain the payment document to pay it at the bank or cashier's office of a collaborating entity.With this option, the tax return will be filed electronically but pending payment at your financial institution.

  

• Other payment methods.Such as, for example, the recognition of debt with inability to pay, request for deferment or payment by transfer to an account of a non-Collaborating Entity, among others.

  

Remember that in joint returns it will be necessary to indicate the reference or PIN code obtained for the spouse, in order to file the return regardless of the type of access of the declarant.The reference number is unique for each taxpayer.

If there are any warnings, you will be informed of them before you continue with the signing and sending of the declaration.

In the new window tick the "I agree" box and click "Sign and Send" to complete the filing of the declaration.The "Tax return information” will show the encoded data of the return.

When your return has been submitted you will see the message "Your submission has been successful" and the assigned secure verification code.In addition, a PDF will be displayed containing a first page with the filing information (registration entry number, Secure Verification Code, receipt number, date and time of filing and data of the filer) and on the following pages, the declaration filed.

You can print or save this page as a receipt with the information of the online submission.To print the page, right click on the mouse and select "Print" on the menu or click on the printer icon at the top.

In the cases with acknowledgement of debt, on the reply sheet of successful returns, a link will be displayed to which to submit the deferral or compensation request.Click on "Process debt" and the details of the settlement will appear with the debtor's details and the settlement key.Choose between one of the options available.defer, clear or pay.

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