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Practical manual for Income Tax 2023.

How to modify the draft declaration

The taxpayer may request a modification of the draft declaration of IRPF when he considers that personal or economic data not included in it must be added or notices that it contains erroneous or inaccurate data.

The modification of the draft declaration may be made through one of the following ways:

1. By electronic means

  1. Through the Electronic Headquarters of the State Tax Administration Agency

    The taxpayer can modify his draft through the Electronic Office of the State Tax Administration Agency, at the electronic address https://sede.agenciatributaria.gob.es , accessing the Draft/declaration processing service. To do so, the taxpayer must use one of the identification systems indicated above (recognized electronic certificate, Cl@ve Móvil system (includes Cl@ve PIN) or reference number). In the event of a modification of the draft declaration for the joint taxation option, the Tax Identification Number (NIF) of the spouse and their reference number or Mobile Cl@ve (includes Cl@ve PIN) must also be stated.

  2. Over the phone

    The taxpayer can modify his draft by telephone call, communicating his Tax Identification Number (NIF) and his reference number, previously requested by the State Agency for Tax Administration, exclusively for those taxpayers who meet the requirements listed in the Electronic Office of the State Agency for Tax Administration on the Internet. In the case of a joint declaration made by both spouses, it will also be necessary to communicate the NIF as well as the reference number of the spouse.

    For these purposes, the State Tax Administration Agency will adopt the necessary control measures to guarantee the identity of the taxpayers who make the request to modify the draft declaration.

2. Personally

The taxpayer can modify his draft by appearing in person, requesting an appointment , at any Delegation or Administration of the State Tax Administration Agency , for which he must provide, in order to prove his identity, among other data, his Tax Identification Number (NIF).

You may also request a modification to the draft declaration in person at the offices of the tax authorities of the Autonomous Communities and Cities with Statute of Autonomy that have signed a collaboration agreement with the State Tax Administration Agency for the implementation of the single tax window system, under the terms provided for in said agreement.