Income 2017
Skip information indexModification of a declaration filed 2017
If after submitting the 2017 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 from 2017, 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 returns 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 Income WEB. complementary statement ##1##to the one originally presented.
Access is available on the procedures page of form 100 (2017), from the link "Modification of a declaration already submitted 2017" .
The procedure allows identification with an electronic certificate, DNIe , Cl@ve or with the reference of the current Income Tax file.
Access file
Check 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 "Declaration modification" 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. In this case press "Modify filed return",
A notice will appear explaining in which cases you must select a supplementary declaration or self-assessment rectification.
You will then go directly to the declaration page indicating the type of modification: complementary declaration or rectification of the self-assessment.
Keep in mind that the "Modify filed return" button will not appear if you log in with a different session than the one used to file the return, for example that of your spouse, or if the return was not submitted through Renta WEB but for example , in batches, by file, on an Income platform, the automatic voice system, etc.
If in the initial window you choose to "Continue session", or even if you start a new declaration, you can access the page for completing the type of complementary declaration or rectification of the declaration from the "Sections" button. In the "General data" drop-down menu, select "Supplementary declaration for fiscal year 2017. Request for rectification of self-assessment in 2017".
Self-assessment rectification
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 period of four years has not elapsed from the day following the end of the filing period, or from the day following the presentation of the declaration if it was presented outside said period.
- If the return has been previously submitted through the "Draft / Income Tax return WEB processing service" (not by 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 2017 financial year or the result to be returned and the "Self-assessment receipt number" of the self-assessment whose rectification is requested. Additionally, you must indicate the account number ( IBAN ) in which you want the refund to be made.
After clicking "Accept" a notice may appear informing you that the rectification made only affects the declarant. If the declaration is joint, you must reflect the modification in said modality.
Supplementary tax return
In the case of a complementary declaration, check the corresponding box depending on the cause that motivates the presentation of the complementary declaration.
Modification or inclusion of data
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 using the available arrows or by accessing "Sections".
For example, if you need to include arrears in income from work for the 2017 financial year to submit a supplementary return, access the corresponding page and box and click on the small box next to the box to modify the data.
After correcting the errors or omissions of the self-assessment, remember that you can verify the changes from "Summary of declarations" and also check the result of the modified 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. Please note that if it has been accessed by reference and the result of the complementary declaration is a deposit, since the direct debit of the payment is no longer an accepted form of deposit once the campaign has ended, you will have to obtain the NRC proof of income by contacting your Banking Entity first, since access to the payment gateway is only available if you access with an electronic certificate, DNIe or Cl@ve .
By accessing your file again you will be able to view the original declaration submitted and the subsequent rectification.