8.12.2. Errors or omissions to the detriment of the taxpayer

Rectification request

If you improperly declared any income exempt from Tax, computed income for an amount greater than the amount due, forgot to deduct any fiscally admissible expense or omitted any deduction to which you were entitled, and consequently you consider that damage has occurred to your legitimate interests, you may request the rectification of the self-assessment in the terms provided for in article 120.3 of Law 58/2003, of December 17, General Tax and in its implementing regulations.

The program allows you to submit the rectification request using the option that is enabled in the Web Income itself, checking box 127 . Once this box is checked, the declaration will have all the effects of a self-assessment rectification request.

The taxpayer will have to modify the declaration presented; To do this, you must incorporate the data that you have not entered, modify the erroneous ones and maintain the data entered in the original declaration that are correct.

Additionally, you must check box 127 on page 3 of the declaration in the "Request for rectification of self-assessment" section and complete the data corresponding to the regularization. For this purpose, the result to be entered from previous self-assessments or administrative settlements corresponding to the 2019 financial year will be indicated or the amount of refunds requested as a result of the processing of previous self-assessments from 2019. The self-assessment receipt number whose rectification is requested must also be stated in the box.

If the rectification request is for a joint declaration , must make the necessary modifications in each of the individual declarations, then mark the rectification request in the joint declaration and submit the latter.

The calculations carried out by the program will be collected in section "O" "Regularization" on page 23 of the declaration and in the income document (form 100).