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Practical Income Manual 2021.

Initiation of the procedure

When can you submit the request to rectify a self-assessment of Personal Income Tax ?

The rectification of your self-assessment may be requested:

  • Once the corresponding self-assessment has been submitted.
  • As long as the Tax Agency has not made the related final or provisional payment.
  • Furthermore, it is necessary that the four-year period referred to in article 66 of the aforementioned General Tax Law has not elapsed.

Said four-year period will begin to run:

  1. If the declaration was submitted within the regulatory deadline for submitting the declarations, from the day following its end.
  2. If the declaration was submitted outside of this period, from the day following the presentation of the declaration.

Ways to submit the request for rectification of a self-assessment of Personal Income Tax .

The taxpayer can request rectification of the Personal Income Tax self-assessment in two ways:

a. Voluntarily using the personal income tax declaration model approved by the Minister of Finance for the year.

The presentation of this request for rectification of a self-assessment of Personal Income Tax using the declaration model must be done through one of the following electronic means:

  • Electronic presentation over the Internet through the Tax Agency's Internet portal ( ), and for the 2017 and subsequent tax periods, also through filing programs developed by third parties.

    To do this, the taxpayer will complete a new self-assessment that will include, in addition to those correctly reflected in the original self-assessment, those of new inclusion or modification.

    You must check the box [127] of the declaration in the "Request for rectification of self-assessment" section and proceed to enter the data corresponding to the regularization in section O of the declaration. For this purpose, the result to be entered from previous self-assessments or administrative settlements corresponding to the 2021 financial year will be indicated (box [0681] ) or the result to be returned as a result of the processing of previous self-assessments corresponding to the 2021 financial year (box [0682] ).

    Likewise, in accordance with the provisions of article 126 of the General Regulation of actions and procedures for tax management and inspection and for the development of common standards for tax application procedures approved by Royal Decree 1065/2007, of 27 July, within section O of the declaration, the number of the self-assessment receipt whose rectification is requested must be stated in box [0686] and, if a refund is requested, in box [0687] the IBAN account code in which you request the refund to be made when it is a country or territory that belongs to the Single Euro Payments Area (SEPA) or, where applicable, SWIFT/BIC Code.

    The presentation of the self-assessment, once the previous data has been completed, acts as a written request for rectification of the self-assessment and begins the procedure.

    It may be accompanied by the documentation on which the rectification request is based and supporting documents, if applicable, of the income made by the taxpayer. The aforementioned documents or writings may be presented through the electronic registry of the State Tax Administration Agency, regulated by Resolution of December 28, 2009, of the Presidency of the AEAT by which The electronic headquarters is created and the electronic records of the AEAT are regulated. All of this will be understood without prejudice to the provisions of article 16.4 of Law 39/2015, of October 1, on the Common Administrative Procedure of Public Administrations.

  • Electronic presentation by telephone , by telephone call exclusively for those taxpayers who meet the requirements stated in the electronic headquarters of the AEAT ## on the Internet and , provided that the self-assessment to be rectified has been carried out through the Draft/Declaration Processing Service,

    For these purposes, the AEAT will adopt the necessary control measures to guarantee the identity of the taxpayers who make the request for rectification of a self-assessment of the Personal Income Tax .

    Remember: This way of requesting the rectification of a personal income tax self-assessment is simpler and allows the tax administration to resolve these procedures more quickly.

    Voluntary use of the personal income tax declaration model as a rectification request is available for self-assessments corresponding to the years 2016 to 2021, and can be used both in the voluntary filing period and outside of it.

b. By writing to the Management Unit or Section of the Delegation or Administration of the Tax Agency corresponding to your usual address , clearly stating the errors or omissions suffered and accompanying sufficient justification for them.