8.12.2. Errors or omissions to the detriment of the taxpayer

Request for rectification

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

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

The taxpayer will have to modify the declaration submitted; To do so, you must incorporate any data that you have not entered, modify any incorrect data, and maintain the correct data entered in the original declaration.

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

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

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