Rectifying self-assessment

Regulation: Article 59 bis RIS

With general character, taxpayers of the Corporate Tax must rectify, complete or modify the self-assessments previously submitted for this Tax, by submitting a corrective self-assessment, regardless of the outcome of the same.

Asexception, when the reason for the taxpayer's rectification 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. may choose between submitting an application for rectification of the self-assessment through the procedure provided for in article 120.3 of the LGT, and developed in articles 126 to 128 of the RGAT, or submit a corrective self-assessment.

However, if this reason compete with others of a different natureFor the latter, the taxpayer must submit a corrective self-assessment.

Finally, regarding the tax consolidation regime, for this 2024 tax period, the corrective self-assessment feature has not been implemented in Form 220, without prejudice to the possibility for each dependent entity in a tax group to submit corrective self-assessments for their corresponding Form 200s.

In such cases, if necessary, the parent company of the group must submit a supplementary self-assessment or a request for correction of the self-assessment of the tax group's Form 220.

A. Submission deadline

The corrective self-assessment may be submitted before the statute of limitations has expired the right of the Administration to determine the tax debt through liquidation or the right to request the appropriate refund. When it is submitted outside the voluntary declaration period, it will have the character of untimely.

B. Content

The taxpayer must expressly state that this is a corrective self-assessment of a previous self-assessment corresponding to the same concept, period and fiscal year, by marking with an "X" the corrective self-assessment box on page 1 of form 200.

When the taxpayer marks the corrective self-assessment box, he must enter the receipt number of the previous self-assessment which is rectified, and which appears in the document of admission or return of the latter.

In addition, it must be indicated on page 1 of form 200, at least one of the following reasons for filing of the corrective self-assessment:

• Corrections (except those included in the following reason)

  It includes all grounds for rectification other than a discrepancy in administrative criteria, as well as rectification due to a possible violation of a higher-ranking rule.

  The corrective self-assessment must contain the data included in the previously submitted self-assessment that are not subject to modification, those that are subject to modification, and those newly included.

  For these purposes, the taxpayer must complete the section "Rectifying" and where appropriate, that of "Rectification» from page 14 bis of form 200.

• Disagreement of administrative criteria

  It includes cases in which, although there is no violation of a higher-ranking rule, there is a discrepancy in its interpretation.

  In these cases, the taxpayer must enter the correct amount in the corresponding box on the corrective self-assessment.

  Only in the event that this is not possible, the taxpayer must complete the box [00031] "Discrepancy in administrative criteria for certain corrective self-assessment cases that should not be included in other boxes" on page 14 bis of Form 200, the amount of which will be taken into account when calculating the corrective self-assessment result.

C. Effects

The corrective self-assessment may correct, complete or modify the self-assessment previously submitted.

In particular:

• When the rectification carried out results in a amount to be entered higher to the previous self-assessment or a amount to be returned lower The system provided for complementary self-assessments in article 122.2 of the will be applied to the previously self-assessed tax. LGT and 119 of the RGAT.

• When the presentation of the corrective self-assessment results in a amount to be returned, with said presentation, the refund will be deemed to have been requested and must be processed in accordance with the refund procedure provided for in articles 124 to 127 of the LGT, without prejudice to the obligation to pay late payment interest in accordance with the provisions of articles 120.3 and 31 and 32 of the LGT:

  • The deadline for making the refund will be six months from the end of the statutory period for filing the self-assessment (generally July 25) or from the submission of the corrective self-assessment, if that period has already ended.

  • If a refund was requested upon submission of the prior self-assessment and not issued, the previously initiated procedure is considered complete upon submission of the corrective self-assessment.

• When the correction results in a reduction in the amount to be paid from the previous self-assessment and no amount is due to be refunded:

  • The payment obligation will remain in effect up to the limit of the amount to be paid resulting from the corrective self-assessment.

  • If the debt resulting from the previous self-assessment is deferred or divided into instalments, the submission of the corrective self-assessment will be deemed to have been requested to modify the conditions of the deferral or instalment in accordance with the provisions of the second paragraph of section 3 of article 52 of the General Collection Regulations, approved by Royal Decree 939/2005, of July 29.

The corrective self-assessment will not have any effect on those elements that have been regularized through provisional or definitive liquidation in accordance with article 126.2 and 3 of the RGAT.