Rectification of errors or omissions suffered in declarations already submitted

It may happen that, once the tax return has been filed, PIT, whether this consists of a self-assessment or a duly confirmed draft declaration, the taxpayer notices errors or omissions in the declared data. The procedure for correcting such anomalies is different, depending on whether the errors or omissions have caused harm to the Treasury or to the taxpayer.

Errors or omissions to the detriment of the Public Treasury

The procedure for regularizing tax situations arising from errors or omissions in declarations already submitted that have caused harm to the Treasury is discussed in Chapter 18 in the section " Regularization through the submission of a supplementary self-assessment ".

Errors or omissions to the detriment of the taxpayer

If the taxpayer has improperly declared any exempt income, computed amounts in excess of those due, forgot to deduct any tax-admissible expense or omitted any reduction or deduction to which he was entitled and, consequently, his legitimate interests have been harmed, he may request the rectification of said self-assessment in accordance with the procedure discussed in Chapter 18.

It is allowed to request the rectification of self-assessment of the PIT Through the tax return itself, when the taxpayer has made errors or omissions that result in a larger refund or lower income, this rectification request for the 2021 tax period can be made not only through Renta Web but also through filing programs developed by third parties.

Note: If the taxpayer wishes to request a correction of his/her self-assessment for the 2021 financial year, he/she must check box [127] on the declaration. Once marked, the self-assessment acts as a written request for rectification of self-assessment, in accordance with the provisions of article 67 bis of the Regulations of the PIT.