Initiation of the procedure
When can I submit a request for rectification of a self-assessment of Personal Income Tax?
The rectification of your self-assessment may be requested:
- Once the corresponding self-assessment has been filed.
- Provided that the Tax Administration has not made a final settlement or provisional settlement for the same reason.
- In addition, the term of four years referred to in Article 66 of the LGT must not have elapsed.
This term of four years will begin to be counted:
- If the tax return was filed within the regulatory period for filing the tax returns, from the day following its completion.
- If the tax return was filed outside this period, from the day following the filing of the tax return.
Ways to file the request for rectification of a self-assessment of Personal Income Tax.
The taxpayer can request rectification of the self-assessment of Personal Income Tax in two ways:
a. Using the Personal Income Tax form approved by the Minister of Finance for the financial year voluntarily.
The filing of this request for rectification of a self-assessment of Personal Income Tax using the tax return form must be carried out using one of the following electronic means:
Electronic filing online through the Tax Agency website (https://sede.agenciatributaria.gob.es), and for the tax periods 2017 and following, also through the presentation programmes developed by third parties.
To do this, the taxpayer will complete a new self-assessment, which will include those that are correctly reflected in the original self-assessment, those that are newly included or modified.
You must tick the box  of the tax return in the section "Solicitud de rectification de self-assessment" and enter the details corresponding to the regularisation in section O of the tax return. To this end, the result to be paid from previous self-assessments or administrative settlements corresponding to the 2022 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 2022 financial year (box  ).
In addition, in accordance with the provisions of Article 126 of the General Regulation on tax management and inspection and development of the common rules of the procedures for applying taxes approved by Royal Decree 1065/2007 of 27 July, within the section O of the tax return must be entered in the box  the receipt number of the self-assessment whose rectification is request and, if a refund is requested, in the box  the IBAN account code in the person requesting the refund is made in the case of a country or territory belonging to the Single Euro Payments Area (SEPA) or, where applicable, SWIFT/BIC Code.
Once the above details have been filled in, the self-assessment file performs the functions of writing the self-assessment rectification request and begins the procedure.
It may be accompanied by the documentation on which the rectification request is based and the supporting documents, if applicable, of the payment made by the taxpayer. The aforementioned documents or documents may be submitted through the electronic register of the Tax Agency, regulated by Resolution of 28 December of 2009, of the Presidency of the Tax Agency, creating the E-Office and regulating the Tax Agency's electronic records. All of this shall be without prejudice to the provisions of Article 16,4 of Act 39/2015 of 1 October, on the Common Administrative Procedure of Public Administrations.
Electronic filing via the phone, by phone call exclusively for taxpayers who meet the requirements that appear in the E-Office of the Tax Agency online and, provided that the self-assessment to be rectified has been carried out through the Draft/Return Processing Service,
For these purposes, the Tax Agency will take the necessary control measures to guarantee the identity of the taxpayers who make the request to rectify a self-assessment of Personal Income Tax.
Remember: This method of requesting the rectification of a self-assessment of Personal Income Tax is simpler and allows the Tax Administration to resolve these procedures more quickly.
The voluntary use of the Personal Income Tax declaration form as a rectification request is available for self-assessments for the years 2016 to 2022, and can be used both in voluntary filing period and outside of it.
B. by writing to the Tax Agency Delegation or Administration's Management Department or Department corresponding to its usual address, clearly stating the errors or omissions suffered and providing sufficient justification thereof.