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Practical Income Manual 2023.

How the draft declaration is modified

The taxpayer may request the modification of the draft tax return Personal Income Tax 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 any 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 headquarters of the State Tax Administration Agency, at the electronic address https://sede.agenciatributaria.gob.es , accessing the Service processing of the draft/declaration. To do this, the taxpayer must use one of the identification systems indicated above (recognized electronic certificate, Cl@ve Mobile system (includes Cl@ve PIN) or reference number). In the event of modification of the draft declaration for the joint taxation option, the Tax Identification Number (NIF) of the spouse and their reference number or Cl@ve Móvil (includes Cl@ve PIN) must also be stated.

  2. through the phone

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

    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, , requesting an appointment , at any Delegation or Administration of the State Tax Administration Agency , for which there will be to provide in order to prove your identity, among other information, your Tax Identification Number (NIF).

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