Rectification of errors or omissions suffered in declarations already submitted

It may happen that, once the declaration has been submitted IRPFABBRWhether this consists of a self-assessment or a duly confirmed draft declaration, the taxpayer notices errors or omissions in the declared data. Well, as of March 14, the date of approval of Order HAC/242/2025 of March 13, which approves the tax return forms for Personal Income Tax and Wealth Tax for the 2024 tax year, the effective application of the amended self-assessment is established as the sole system for correcting self-assessments within the scope of Personal Income Tax. This new rectification system is configured as the general procedure for modifying Personal Income Tax returns corresponding to the 2024 tax year and subsequent years., for errors or omissions that cause harm to the Public Treasury or to the taxpayer himself.

Therefore, as general ruleTo rectify, complete or modify the self-assessments submitted for Personal Income Tax 2025, whether to their detriment or not, taxpayers must submit a corrective self-assessment, using the Personal Income Tax declaration model for this purpose.

As an exception , when the reason for the rectification of the self-assessment is exclusively the reasoned allegation of a possible violation by the rule applied in the previous self-assessment of the precepts of another rule of higher legal, constitutional, European Union law or an international Treaty or Convention, rectification may be requested through the procedure provided for in article 120.3 of the LGT, and developed in articles 126 to 128 of the RGAT, or a corrective self-assessment may be submitted.

If it is necessary to initiate this procedure, you can consult the phases of it in the 2023 Income Tax Manual or the manual for the year to which the corresponding modification refers.

However, if this reason occurs alongside other reasons of a different nature, the taxpayer must submit a corrective self-assessment for the latter.

This procedure for regularizing previously submitted declarations is discussed in Chapter 18 in the section "Regularization of tax situations: the corrective self-assessment"

Note: when the taxpayer wants to file a second (or later) declaration through the Renta WEB program, that modifies a previously filed declaration, Regardless of the error or omission in question, you must incorporate the corresponding modifications and tick the box provided for this purpose from the option “Modification of a submitted declaration” by advancing through the program's pagination or from the "Sections of the declaration" button, by choosing the option "Modify Income Tax Return 2025already submitted". Once marked, and including the result of the initial declaration, the program will redirect you to the corresponding type of regularization. See chapter 18 of this manual.