Income 2019

Modification of a submitted 2019 Income Tax return

If after filing the 2019 Income Tax return you consider that the return contains errors or omissions in the declared data (improper declaration of an exempt income, calculation of amounts with a higher amount than due or forgetting some reduction or deduction to which you were entitled), it is possible to request the rectification of your self-assessment by accessing the Income file again and checking box 127 for the rectification request.

This request is made to initiate a rectification procedure for a self-assessment of 2019, 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.

How to access the modification of the tax return filed

Access to the option " Modification of a declaration already submitted " can be done from the procedures page of model 100 in the Electronic Office.

Access requires identification with a digital signature (certificate or electronic DNI ), Cl@ve or with the Income reference for the current campaign.

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, under "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. Then press "Modify submitted return" .

If you have made several submissions, in a new window you will be able to select the self-assessment you wish to rectify.

You will directly access the page with the tax return in which you must state the type of modification: If it is a supplementary declaration or a correction to the self-assessment, "General information" section.

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.

You can also file the rectification from external filings or using 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 2019 fiscal year (box 670) or the result to be returned (box 695) and the "Self-assessment voucher number" of the self-assessment for which rectification is requested. Also, indicate the account number ( IBAN ) to which you want the refund to be made. As a new feature, whenever Renta WEB has the IBAN field, you can copy the code to the clipboard and paste it at any other time during the session.

When you include this information, a notice will appear informing you that if the declaration is to be submitted jointly, this information must also be entered into the declaration using this method.

In the case of a supplementary declaration, check box 107 or the alternative to indicate 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".

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 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.

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