Income 2018

Modification of a declaration submitted in 2018

If after filing your 2018 Income Tax return you consider that the return contains errors or omissions in the data declared (improper declaration of an exempt income, calculation of amounts with a higher amount than due or forgetting a reduction or deduction to which you were entitled), it is possible to request the rectification of your self-assessment by accessing your Income Tax file again and checking box 127 for the rectification request.

This request is made to initiate a rectification procedure for a self-assessment of 2018, due to the fact that the amount to be returned is greater than that requested or the amount to be paid is less. This option will also be used if you need to report data that does not affect the result of the declaration.

On the other hand, if errors or omissions in declarations already submitted have led to a lower payment than would have been legally due or a higher refund than was due, they must be regularised by submitting a supplementary declaration to the one originally submitted through Renta WEB.

Access is available on the procedures page for model 100 (2018), from the link "Modification of a declaration already submitted 2018" .

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 declaration is filed: In "Processing Status" the message "Your declaration is being processed" or "Your declaration is being checked" appears and in "File History" you have the "Recording of the declaration". To access the rectification, under "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. In this case press "Modify submitted declaration" .

A notice will appear explaining in which cases you should select a supplementary declaration or self-assessment correction.

You will then go directly to the declaration page indicating the type of modification: supplementary declaration or correction of the self-assessment.

Please note that the "Modify submitted return" button will not appear if you access the site using a different session than the one used to submit 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 a Renta platform, the automatic voice system, etc.

If you choose "Continue session" in the initial window, or even if you start a new declaration, you can access the page for completing the type of supplementary declaration or rectification of the declaration from the "Sections" button. In the "General information" drop-down menu, select "Supplementary declaration for the 2018 fiscal year. "Application for rectification of self-assessment in 2018".

Rectification of 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 period of four years has not elapsed from the day following the end of the submission period, or from the day following the submission of the declaration if it was submitted outside of said period.
• If the declaration has been previously submitted through the "Renta WEB draft/declaration processing service" (not through a file).

Check 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 to be entered from previous self-assessments or administrative settlements corresponding to the 2018 financial year or the result to be returned and the "Self-assessment voucher number" of the self-assessment for which rectification is requested. In addition, you must indicate the account number ( IBAN ) to which you want the refund to be made.

After clicking "Accept" a notice may appear informing you that the correction made only affects the declarant. If the declaration is joint, you must reflect the modification in that modality.

Supplementary tax return

In the case of a supplementary declaration, check the box that corresponds to the reason for filing the supplementary 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 using the available arrows or by accessing "Sections".

For example, if you need to include arrears in employment income from the 2017 financial year to file a supplementary declaration, go to the corresponding page and box and click on the pencil icon to modify the data.

After correcting any errors or omissions in the self-assessment, remember that you can verify the changes from "Return Summary" and also check the result of the modified return.

Filing the modified return

You can then verify the data using the "Validate" button and confirm whether the declaration is correctly completed. Finally, press the "Submit declaration" button to complete the procedure. Please note that if access has been made by reference and the result of the supplementary declaration is a payment, since direct debit is no longer an accepted form of payment after the campaign has ended, you will have to obtain the NRC proof of payment by first contacting your Bank, since access to the payment gateway is only available if accessed with an electronic certificate or Cl@ve . However, you can also obtain a document to deposit the resulting amount in a bank or cash register, once the declaration has been submitted.

By accessing your file again you will be able to view the original declaration submitted and the subsequent correction.