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Practical Income Manual 2022.

Termination of the procedure

The procedure will end by means of a resolution in which the rectification of the self-assessment will be agreed or not.

In the event that the request is considered appropriate, the competent body of the Tax Administration will carry out provisional settlement, rectifying the declaration presented and will return, where appropriate, the amount unduly entered plus the corresponding late payment interest, in accordance with the provisions of the articles 221 and 32.2 of the LGT and in its implementing regulations.

Regarding LGT see Law 58/2003, of December 17, General Tax ( BOE of December 18).

Specialties in the case of a rectification request using the personal income tax return model

However, for taxpayers who request rectification of their Personal Income Tax self-assessments submitted using the declaration model, the following specialties are established in the event that the Tax Administration, having limited its actions to contrast the documentation presented by the interested party with the data and background in its possession, agree to rectify the self-assessment in the terms requested by the taxpayer :

  1. The agreement of Administration will not prevent the subsequent verification of the object of the procedure.

  2. If the agreement gives rise exclusively to a refund derived from the tax regulations and the payment of late payment interest is not applicable, said agreement will be deemed to have been notified by the receipt of the bank transfer, without the need for the Tax Administration to carry out a provisional liquidation.