Income 2019
Skip information indexModification of a filed 2019 Income Tax return
If after submitting the 2019 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 the 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 2019, 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.
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 form 100 in the Electronic Office.
Access requires identification with a digital signature (certificate or DNI electronic), Cl@ve or with the Income reference of 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, 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. Next, press "Modify filed return" .
If you have made several presentations, in a new window you can select the self-assessment that you want 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 rectification of the self-assessment, "General data" 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 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.
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 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 2019 financial year (box 670) or the result to be returned (box 695) and the "Self-assessment receipt number" of the self-assessment whose rectification is requested. Also, indicate the account number ( IBAN ) to which you want the refund to be made. As a novelty, as long as Renta WEB has the IBAN field, you can copy the code to the clipboard and paste it at any other time in the session.
When you include this data, a notice will appear informing you that if the declaration is to be submitted in joint mode, the introduction of this data in the declaration must also be done from this mode.
In the case of a complementary declaration, check box 107 or the alternative to indicate the cause that motivates the presentation of the complementary 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 the errors or omissions of the self-assessment, remember that you can verify the changes from "Declaration summary" and also check the result of the 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.
By accessing your file again you will be able to view the declaration presented in the first instance and the subsequent rectification.