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Form 100. 2019 Personal Income Tax return

8,12,2. Errors or omissions to the detriment of the taxpayer

Rectification request

If you unduly declared an income exempt from the tax, you calculated income for an amount higher than due, you forgot to deduct any tax expense that is admissible or you have omitted any deduction to which you have the right, and therefore you consider that there has been a loss of interest in your legitimate interests, you may request the rectification of the self-assessment under the terms set out in article 120,3 of Law 58/2003 of 17 December, General Tax and in its regulatory development regulations.

The program allows you to submit the rectification request by using the option enabled in the Renta Web , by checking box 127. Once this box has been marked, the tax return will have all the effects of a self-assessment rectification request.

The taxpayer will have to modify the tax return filed; To do so, you must add any details that you have not entered, modify the errors and keep the details entered in the original declaration that are correct.

You must also tick box 127 on page 3 of the tax return in the section "Solicitud de rectification de self-assessment" and fill in the details corresponding to the regularisation. To this end, the result to be paid from previous self-assessments or administrative settlements corresponding to the 2019 financial year or the amount of refunds requested as a result of the processing of previous self-assessments of 2019 will be indicated. The receipt number of the self-assessment must also be entered in the box, which is requested to be corrected.

If the rectification request is for a joint declaration , you must enter the necessary modifications in each of the individual declarations, then mark the rectification request in the joint declaration and present the same.

The calculations made by the program will be included in the "O" section "Regularisation of page 23 of the tax return and in the income document (form 100).