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Practical guide to 2022 Income Tax.

Termination of the procedure

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

If the request is deemed appropriate, the competent body of the Tax Administration will make provisional settlement by correcting the tax return filed and, if applicable, it shall return the amount unduly paid plus the corresponding late payment interest, in accordance with the provisions of Articles 221 and 32,2 of the LGT and its regulatory development regulations.

With regard to the LGT, see Act 58/2003, of 17 December, General Tax (Official State Gazette of 18 December).

Specialities in the case of a rectification request using the form of a Personal Income Tax return

However, for taxpayers who request the rectification of their self-assessments of Personal Income Tax filed using the tax return form, the following specialities in the event that the Tax Administration has limited its actions to checking the documentation submitted by the interested party with the data and background that they are in the possession of the taxpayer, agree to rectify the self-assessment in the terms requested by the taxpayer :

  1. The agreement of the Administration shall not prevent subsequent verification of the purpose of the procedure.

  2. If the agreement would result exclusively from a refund derived from the tax regulations and the late payment of interest, this agreement will be deemed to have been notified by the receipt of the bank transfer, without the need for the Tax Administration to make a provisional settlement.