8.10.1. Completion

To modify a declaration already submitted, two situations are distinguished:

1. The new declaration will be presented in the same modality (individual or joint) as the declaration already presented (the taxation option is not changed)

   First of all, you must incorporate the data that you had not entered in the initial declaration, modify the erroneous ones and maintain the data entered in the original declaration that are correct. These modifications will always be made in the individual return (even if a joint return has been submitted).

   Once these modifications have been introduced, in the individual or joint declaration, depending on the modality in which the declaration was submitted, you will access the section of the declaration “Supplementary declaration/request for rectification of self-assessment” found on page 3 of the statement. You can also access from “Sections of the declaration” Modify 2023 Income declaration already submitted.

   By checking the box enabled for this purpose, a window will open in which you will enter, depending on your situation, the amount of the refunds requested, or the amount of those requested and agreed or the result to be entered from the previous settlement. Next you will click on “Modify declaration”.

   With the data previously modified in the declaration and those included in this window Renta Web will indicate if the new declaration is a complementary one or if it is a request for rectification.

   • If it is a rectification request, you will complete the proof number of the self-assessment whose rectification is requested and the account number in which you want the refund to be made that could result in your favor. You can see the result of the rectification request by clicking on “Result of the modification”.

     In the “Summary of Declarations” you can see the result of the modifications introduced and proceed to submit the declaration.

   • If it is a complementary statement, it will indicate the cause/s that motivate the presentation. You can see the result of the complementary declaration by clicking on “Result of the modification”. 

     In the “Summary of Declarations” you can see the result of the modifications introduced and proceed to submit the declaration.

     In the case of complementary self-assessments that are likely to generate late payment interest (such as in the case of total or partial loss of the right to exemption for reinvestment in habitual residence or for reinvestment in new or recently created entities) these are not included in Renta Web at the time of submitting the complementary self-assessment. Said interests will be, where appropriate, settled by the Administration.

2. The new declaration will be presented in a different modality than the declaration already presented (the taxation option changes from individual to joint or from joint to individual)

   If you wish to change the taxation option from the "Summary of results" you will submit the declaration according to the modality now chosen.

   If you have to modify any information included in the declarations already submitted, you will do so in advance, and always in the individual declaration (even if you have submitted a joint declaration).

   In those cases in which when making the initial declaration you had opted for individual data capture, if you now wish to present a joint declaration, you would have to start a new declaration in order to record all the data of the family unit.