8.10.1. Completion

There are two situations in which a declaration has already been submitted can be modified:

1. The new declaration will be submitted in the same manner (individual or joint) as the declaration already submitted (the tax option is not changed)

   First, you must incorporate the data that you did not enter in the initial declaration, modify the incorrect data and keep the correct data entered in the original declaration. These changes will always be made in the individual declaration (even if a joint declaration had been filed).

   Once these changes have been made, you will access the section “Supplementary declaration/request for rectification of self-assessment” found on page 3 of the declaration, in the individual or joint declaration, depending on the method used to file the declaration. You can also access the “Sections of the declaration” Modify the 2023 Income Tax return already submitted.

   By checking the box provided 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 upon, or the result to be entered from the previous settlement. Next, click on “Modify declaration”.

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

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

     In the “Declaration Summary” you can see the result of the changes made and proceed to submit the declaration.

   • If it is a supplementary declaration, it will indicate the cause(s) that motivate the presentation. You can see the result of the supplementary declaration by clicking on “Modification result”. 

     In the “Declaration Summary” you can see the result of the changes made and proceed to submit the declaration.

     In the case of supplementary 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 a habitual residence or for reinvestment in newly or recently created entities), these are not included in Renta Web at the time of filing the supplementary self-assessment. Such interest shall, where appropriate, be settled by the Administration.

2. The new declaration will be submitted in a different way than the declaration already submitted (the tax option changes from individual to joint or from joint to individual)

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

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

   In cases where, when making the initial declaration, an individual data capture option was chosen, if you now wish to file a joint declaration, you would have to start a new declaration in order to include all the data of the family unit.