Regularization through rectification of self-assessments

Regulations: Art. 67 bis Regulation IRPF and art. 120.3 LGT

When the taxpayer wants to modify a self-assessment of the IRPF filed because it results in a refund amount greater than that self-assessed or an amount to be paid lower than that of the self-assessment filed (as happens if he/she improperly declared some exempt income, computed amounts in a higher amount than due, forgot to deduct some fiscally admissible expense or omitted some reduction or deduction to which he/she was entitled) and, consequently, there has been a prejudice to his/her legitimate interests, he/she must request the rectification of said self-assessment through the procedure regulated by articles 120.3 of Law 58/2003, of December 17, General Tax Law, and 126 to 129 of Royal Decree 1065/2007, of July 27, which approves the General Regulation of the actions and procedures of tax management and inspection and development of the common rules. of the procedures for applying taxes.

The procedure to be followed for the rectification of self-assessments consists of the following phases:

1. Initiation of the procedure
2. Processing of the procedure
3. Termination of the procedure