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Practical guide to 2022 Income Tax.


The procedure shall be governed by the provisions of Articles 120,3 of Law 58/2003 of 17 December, General Tax, and 126 to 128 of the General Regulation on the actions and procedures for tax management and inspection and development of the common rules of the procedures of application of taxes, approved by Royal Decree 1065/2007, of 27 July.

The circumstances that determine the basis for the rectification shall be verified during the application procedure.

For these purposes, the Administration may examine the documentation submitted and compare it with the data and background it has in its possession. You may also make requirements to the party responsible in relation to the rectification of your self-assessment, including those referring to the documentary justification of financial transactions that have an impact on the requested rectification. It may also make requests to third parties to provide the information that is required to be supplied in general or to be ratified by submitting the corresponding supporting documents. Any reports deemed necessary may also be requested.

Once the actions have been completed, the interested party will be notified of the proposed resolution so that, within 15 days from the day following the of the notification of the proposal, please state what is appropriate to your right, unless the rectification that is agreed coincides with the one requested by the interested party, in which case the decision will be notified without further processing.