8.12.1.1. General ideas

Any errors or omissions in declarations already submitted that have resulted in a lower payment than legally due or a higher refund than due must be rectified by submitting a supplementary declaration-settlement to the one originally submitted.

Any situations or circumstances that arise which result in the loss of the right to a reduction or exemption already applied in a previous declaration must also be regularised by submitting supplementary declarations-settlements.

However, the loss of the right to certain deductions must be regularized in the declaration of the fiscal year in which the non-compliance with any of the requirements for the consolidation of the right to said deductions occurred.