2021 Income Tax

Modification of a 2021 Income Tax return filed

If, after filing the 2021 Income Tax return, you believe that the tax return contains errors or omissions in the declared data, you can make a modification of your self-assessment by going back to the Income Tax file.

This request is made to initiate a procedure for correcting a self-assessment of 2021, as it is an amount to be refunded higher than the requested amount or a smaller amount to be paid. This option will also be used if it is necessary to report a data that does not affect the result of the tax return.

On the other hand, if the errors or omissions in declarations already filed have led to the realisation of a payment that is lower than that which would have been legally due or a refund that is higher than that due must be made by filing a supplementary tax return through Renta WEB to the one originally filed.

You can access the option "Modify a tax return already filed" from the section "Previous tax years" in the Income tax procedures.

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

In the section "Status of Processing" you will see the status of the previous tax return. Then, among the "Available Services" you will have the option of "Modify tax return".

When you click on it, you will be given the option to continue with the last saved working session, modify the tax return filed or generate a new tax return. Then click on "Modify tax return filed."

If you have made several presentations, in the next window you will have to click on the self-assessment you want to rectify.

The criteria for selecting the variants in the modification of the tax return are set out below. The modifications may be:

• Self-assessment rectification: If the modifications result in a lower income or a greater refund.
• Supplementary tax return: If the modifications result in a higher income or lower refund.

You will be directly accessing the page of the tax return in which you must indicate the type of modification you are going to make, if it is a self-assessment rectification or a supplementary tax return.

The self-assessment rectification may be carried out:

• Provided that the Tax Administration has not made a final settlement or provisional settlement for the same reason.
• The term of four years must not have elapsed from the day following the end of the filing period, or from the day following the filing of the tax return if it was filed outside this period.

The rectification can also be submitted from external presentations or from the file.

Tick box 127 and, in the new window, select the option "If you want to start a rectification procedure..." The details of the previous self-assessment will be shown: The result of the previous self-assessments or administrative settlements corresponding to the 2021 financial year (box 670) or the result to be returned (box 695), as well as the "Self-assessment receipt number" of the self-assessment for which the rectification is requested.

Enter the account number (IBAN) in which you want the return to be made. You will also have the "copy IBAN icon on that screen, which allows you to leave it on the clipboard and stick it at any other time in the session.

When this information is included, a notification will appear informing that if the tax return has to be filed jointly, the entry of these details in the tax return must also be made using this method.

In the case of a supplementary tax return, tick box 107 or the alternative to indicate the reason for filing the supplementary tax return.

After marking the corresponding box, it is advisable to work on the tax return filed, since the new one will also contain the details reflected in the original self-assessment, those of new inclusion or modification. To continue filling in the tax return, you can browse the different sections from the available arrows or by going to "Sections."

After correcting the errors or omissions in the self-assessment, remember that you can verify the changes made from "Summary of tax returns" and also check which would be the result of the current tax return.

Use the "Validate" button to check that the tax return is correctly filled in. If no error is detected, you can send the modified tax return by clicking on the button "File tax return."

When you log in to your file again, you will be able to view the tax return filed in the first instance and the subsequent rectification.