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Practical manual for Income Tax 2023.

Initiation of the procedure

When can the application for rectification of a self-assessment of IRPF be submitted?

The rectification of your self-assessment may be requested:

  • Once the corresponding self-assessment has been submitted.
  • As long as the Tax Agency has not made the related final or provisional payment.
  • Furthermore, it is necessary that the four-year period referred to in article 66 of the LGT has not elapsed.

This four-year period shall begin to run:

  1. If the declaration was submitted within the regulatory period for submitting declarations, from the day after the end of the period.
  2. If the declaration was submitted outside this period, from the day after the declaration was submitted.

Ways to submit the application for rectification of a self-assessment of IRPF .

The taxpayer can request the rectification of the self-assessment of IRPF in two ways:

a. Using, on a voluntary basis, the IRPF declaration model approved by the Minister of Finance for the year.

The submission of this request for rectification of a self-assessment of IRPF using the declaration model must be done through one of the following electronic means:

  • Electronic filing via the Internet through the Tax Agency's Internet portal ( https://sede.agenciatributaria.gob.es ), and for tax periods 2017 and later, also through filing programs developed by third parties.

    To do this, the taxpayer will complete a new self-assessment that will include, in addition to those correctly reflected in the original self-assessment, those that have been newly included or modified.

    If as a result of the modification or inclusion of new data, results in a lower amount to be returned or an amount to be paid, and also in the event that the result does not vary, box [127] of the declaration within the section "Request for rectification of self-assessment" will reflect the start of the procedure. For this purpose, the result to be entered from previous self-assessments or administrative settlements corresponding to the 2023 fiscal year will be indicated in advance (box [0681] ) or the result to be returned as a result of the processing of previous self-assessments corresponding to the 2023 fiscal year (box [0682] ).

    Likewise, in accordance with the provisions of article 126 of the General Regulation of the actions and procedures of tax management and inspection and development of the common rules of the procedures for the application of taxes approved by Royal Decree 1065/2007, of July 27, within section O of the declaration, the following must be entered in box [0686] the proof number of the self-assessment whose rectification is requested and, in the event that a refund is requested, the account code IBAN in which you request the refund to be made when it is a country or territory that belongs to the Single Euro Payments Area (SEPA) or, where appropriate, the SWIFT/BIC code.

    The submission of the self-assessment, once the previous data has been completed, acts as a written request for rectification of the self-assessment and initiates the procedure.

    It may be accompanied by the documentation on which the rectification request is based and the supporting documents, where applicable, of the payment made by the taxpayer. The aforementioned documents or writings may be submitted through the electronic registry of the State Tax Administration Agency, regulated by Resolution of December 28, 2009, of the Presidency of the AEAT by which the Electronic Headquarters is created and the electronic registries of the AEAT are regulated. All of the above shall be understood without prejudice to the provisions of article 16.4 of Law 39/2015, of October 1, on the Common Administrative Procedure of Public Administrations.

  • Electronic submission by telephone , by telephone call exclusively for those taxpayers who meet the requirements listed on the AEAT Electronic Office on the Internet and, provided that the self-assessment to be rectified has been made through the Draft/declaration processing service.

    For these purposes, the AEAT will adopt the necessary control measures to guarantee the identity of the taxpayers who make the request for rectification of a self-assessment of the IRPF .

    Remember: This way of requesting the rectification of a self-assessment of IRPF is simpler and allows the tax authorities to resolve these procedures more quickly.

    The voluntary use of the IRPF declaration form as a rectification request is available for self-assessments corresponding to the years 2017 to 2023, and can be used both during and outside the voluntary filing period.

b. By means of a letter addressed to the Management Department or Section of the Delegation or Administration of the Tax Agency corresponding to your habitual address , clearly stating the errors or omissions incurred and providing sufficient justification for them.