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Form 100. Personal Income Tax Declaration 2019 General ideas

Errors or omissions suffered in declarations already presented that have led to the realization of a lower income than that which would have legally corresponded or the receipt of a refund greater than the appropriate one, must be regularized by the presentation of a declaration-settlement complementary to the one originally presented.

Those unexpected situations or circumstances that cause the loss of the right to a reduction or exemption already applied in a previous declaration must also be regularized through the presentation of complementary declarations-settlements.

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