8.10.1. Supplementary tax return
Errors or omissions in declarations already submitted that have led to the realization of a lower income than would have legally corresponded or the receipt of a refund greater than that which was appropriate, 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.