Rectification of errors or omissions suffered in declarations already submitted

It may happen that, once the IRPF declaration has been submitted, whether it 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 permitted to request a rectification of self-assessment of IRPF through the tax return itself, when the taxpayer has made errors or omissions that determine a greater refund in his/her favor or a lower income, and this rectification request can be made, for the 2022 tax period, not only through Renta Web but also through the presentation programs developed by third parties.

Note: To request a correction of their self-assessment for the 2022 financial year, the taxpayer must check box [127] on the declaration. Once marked, the self-assessment acts as a request for rectification, in accordance with the provisions of article 67 bis of the IRPF Regulations.