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Practical Income Manual 2020.

Modification of the draft declaration

The taxpayer may request the modification of the draft tax return Personal Income Tax when he considers that personal or economic data not included in it must be added or notices that it contains erroneous or inaccurate data.

The modification of the draft declaration may be made through any of the following ways:

1. By electronic means

  1. Through the electronic headquarters of the State Tax Administration Agency

    The taxpayer can modify his draft through the electronic headquarters of the State Tax Administration Agency, at the electronic address https://sede.agenciatributaria.gob.es , accessing the Service processing of the draft/declaration. To do this, the taxpayer must use one of the identification systems indicated in the previous section (recognized electronic certificate, Cl@ve PIN system or reference number). In the event of modification of the draft declaration for the joint taxation option, the Tax Identification Number (NIF) of the spouse and their reference number or Cl@ve PIN must also be stated.

  2. through the phone

    The taxpayer can modify his draft by calling the number 901 200 345 (also accessible by phone 91 535 68 13), communicating his Tax Identification Number (NIF) and his reference number , previously requested by the State Tax Administration Agency, exclusively for those taxpayers who meet the requirements stated in the electronic headquarters of the State Tax Administration Agency on the Internet. In the event of a joint declaration made by both spouses, it will also be necessary to communicate the NIF as well as the spouse's reference number.

    For these purposes, the State Tax Administration Agency will adopt the necessary control measures to guarantee the identity of the taxpayers who make the request to modify the draft declaration.

2. Personally

The taxpayer can modify his draft by appearing, after requesting an appointment , at any Delegation or Administration of the State Tax Administration Agency , contributing to prove your identity, among other information, your Tax Identification Number (NIF).

You may also request the modification of the draft declaration in person at the offices of the tax administrations of the Autonomous Communities and Cities with Statute of Autonomy that have signed an agreement with the State Tax Administration Agency. of collaboration for the implementation of the single tax window system, in the terms provided in said agreement.