Rectification of errors or omissions suffered in declarations already submitted

It may happen that, once the Personal Income Tax return has been submitted, whether it consists of a self-assessment or a duly confirmed draft declaration, the taxpayer notices errors or omissions in the declared data. The procedure for rectifying such anomalies is different, depending on whether the errors or omissions have caused harm to the Public Treasury or to the taxpayer themselves.

Errors or omissions to the detriment of the Public Treasury

The procedure for regularizing tax situations derived from errors or omissions suffered in declarations already submitted that have caused damage to the Public Treasury, is discussed in Chapter 18 in the section " Regularization through the presentation of complementary self-assessment ".

Errors or omissions to the detriment of the taxpayer

If the taxpayer improperly declared any exempt income, calculated amounts in excess of what was due, forgot to deduct any fiscally admissible expense or omitted any reduction or deduction to which he was entitled and, consequently, his legitimate interests have been damaged, may request rectification of said self-assessment in accordance with the procedure discussed in Chapter 18.

It is allowed to request the rectification of self-assessment of the Personal Income Tax through the tax return itself, when the taxpayer has made errors or omissions that determine a greater refund in their favor or a lower income, which may This rectification request must be made for the 2023 tax period, not only through Renta WEB but also through the presentation programs developed by third parties.

Note: When the taxpayer wants to submit a second declaration through the WEB Income program, regardless of the error or omission in question, they must incorporate the corresponding modifications and check the box offered for this purpose from option “Complementary declaration/request for rectification of self-assessment” by advancing through the program page or from the “Sections of the declaration” button, by choosing the option "Modify 2023 Income Tax declaration already submitted" . Once marked, and including the result of the initial declaration, the program will direct you to the corresponding type of regularization. See chapter 18 of this manual.