Practical examples
Example 1
Correction to declare a higher income (1 Self-assessment with result to be paid)
Entity "A" files a self-assessment for Corporate Income Tax on July 10, 2025, with the following result:
| Self-assessment ES 2024 | ||||
|---|---|---|---|---|
| Box [01586] Self-assessment result | 2,000 | |||
|
Box [00621] Result |
2,000 | |||
On July 21, 2025, having entered the amount of the first self-assessment, the entity realizes that it has erroneously included a deduction of 500 euros in said self-assessment, so it submits a corrective self-assessment with the following data:
| Corrective Self-Assessment IS 2024 | ||||
|---|---|---|---|---|
| Box [01586] Self-assessment result | 2,500 | |||
|
Box [01578] Result to be entered as a result of the processing of previous self-assessments or administrative settlements corresponding to the 2024 tax period |
2,000 | |||
|
Box [01584] Refund agreed by the Tax Agency as a result of the processing of previous self-assessments or administrative settlements corresponding to the 2024 tax period |
- |
|||
|
Box [00621] Result |
500 | |||
|
Box [00866] Rectification |
- | |||
The submission of this corrective self-assessment has the following effects:
Entity "A" has already made a payment of 2,000 euros at the time of filing the corrective self-assessment. As a result of the correction, you will have to pay 500 euros.
Keep in mind:
This same treatment must be applied in cases where the result to be paid from the first self-assessment was direct debited and the corrective self-assessment with a higher result to be paid was submitted outside the direct debit period.
Example 2
Correction to declare a lower income or an amount to be refunded, within the direct debit period (1 Self-assessment with a result to be paid)
Entity "A" files a self-assessment for Corporate Income Tax on July 10, 2025, with the following result:
| Self-assessment ES 2024 | ||||
|---|---|---|---|---|
| Box [01586] Self-assessment result | 2,000 | |||
|
Box [00621] Result |
2,000 | |||
On July 21, 2025, having domiciled the amount of the first self-assessment, the entity realizes that he did not include in said self-assessment a deduction amounting to 500 euros, for which reason it presents a corrective self-assessment with the following data:
| Corrective Self-Assessment IS 2024 | ||||
|---|---|---|---|---|
| Box [01586] Self-assessment result | 1,500 | |||
|
Box [01578] Result to be entered as a result of the processing of previous self-assessments or administrative settlements corresponding to the 2024 tax period |
0 | |||
|
Box [01584] Refund agreed by the Tax Agency as a result of the processing of previous self-assessments or administrative settlements corresponding to the 2024 tax period |
- |
|||
|
Box [00621] Result |
1,500 | |||
|
Box [00866] Rectification |
- | |||
The submission of this corrective self-assessment has the following effects:
As a result of the correction, the direct debit of the amount of 2,000 euros derived from the first self-assessment is cancelled and, if the result of the corrective self-assessment is an amount to be paid, entity "A" may choose the payment method for the amount to be paid resulting from the corrective self-assessment.
Example 3
Correction to declare a larger refund (agreed refund)
Entity "A" files a self-assessment for Corporate Income Tax on July 10, 2025, with the following result:
| Self-assessment ES 2024 | ||||
|---|---|---|---|---|
| Box [01586] Self-assessment result | - 900 | |||
|
Box [00621] Result |
- 900 | |||
On July 21, 2025, having received the refund agreed by the Tax Agency, the entity realizes that it had not included a deduction of 300 euros in the self-assessment, so it files a corrective self-assessment with the following information:
| Corrective Self-Assessment IS 2024 | ||||
|---|---|---|---|---|
| Box [01586] Self-assessment result | -1,200 | |||
|
Box [01578] Result to be entered as a result of the processing of previous self-assessments or administrative settlements corresponding to the 2024 tax period |
- | |||
|
Box [01584] Refund agreed by the Tax Agency as a result of the processing of previous self-assessments or administrative settlements corresponding to the 2024 tax period |
900 |
|||
|
Box [00621] Result |
-300 | |||
|
Box [00866] Rectification |
- | |||
The submission of this corrective self-assessment has the following effects:
Entity "A" has already received the refund agreed by the Tax Agency at the time of filing the corrective self-assessment. As a result of the correction, the entity will receive a refund of 300 euros.
Example 4
Correction to declare a lower refund (agreed refund)
Entity "A" files a self-assessment for Corporate Income Tax on July 10, 2025, with the following result:
| Self-assessment ES 2024 | ||||
|---|---|---|---|---|
| Box [01586] Self-assessment result | - 900 | |||
|
Box [00621] Result |
- 900 | |||
On July 21, 2025, having received the refund agreed by the Tax Agency, the entity realizes that it has erroneously included a deduction of 400 euros in the self-assessment, so it files a corrective self-assessment with the following data:
| Corrective Self-Assessment IS 2024 | ||||
|---|---|---|---|---|
| Box [01586] Self-assessment result | -500 | |||
|
Box [01578] Result to be entered as a result of the processing of previous self-assessments or administrative settlements corresponding to the 2024 tax period |
- | |||
|
Box [01584] Refund agreed by the Tax Agency as a result of the processing of previous self-assessments or administrative settlements corresponding to the 2024 tax period |
900 |
|||
|
Box [00621] Result |
400 | |||
|
Box [00866] Rectification |
- | |||
The submission of this corrective self-assessment has the following effects:
Entity "A" has already received the refund agreed by the Tax Agency at the time of filing the corrective self-assessment. As a result of the correction, the entity must pay the sum of 400 euros.
Example 5
Correction to declare a larger refund (non-agreed refund)
Entity "A" files a self-assessment for Corporate Income Tax on July 10, 2025, with the following result:
| Self-assessment ES 2024 | ||||
|---|---|---|---|---|
| Box [01586] Self-assessment result | - 900 | |||
|
Box [00621] Result |
- 900 | |||
On July 21, 2025, without the refund having been approved by the Tax Agency, the entity realizes that it has not included a deduction of 400 euros in the self-assessment, so it submits a corrective self-assessment with the following data:
| Corrective Self-Assessment IS 2024 | ||||
|---|---|---|---|---|
| Box [01586] Self-assessment result | -1.300 | |||
|
Box [01578] Result to be entered as a result of the processing of previous self-assessments or administrative settlements corresponding to the 2024 tax period |
- | |||
|
Box [01584] Refund agreed by the Tax Agency as a result of the processing of previous self-assessments or administrative settlements corresponding to the 2024 tax period |
0 |
|||
|
Box [00621] Result |
- 1300 | |||
|
Box [00866] Rectification |
- | |||
The submission of this corrective self-assessment has the following effects:
As a result of the correction, entity "A" must receive a refund of 1,300 euros, an amount shown in box [00621]. Likewise, you must complete the "Refund (4)" section of the Income and Refund Document of form 200.
Example 6
Correction to declare a lower refund (non-agreed refund)
Entity "A" files a self-assessment for Corporate Income Tax on July 10, 2025, with the following result:
| Self-assessment ES 2024 | ||||
|---|---|---|---|---|
| Box [01586] Self-assessment result | - 900 | |||
|
Box [00621] Result |
- 900 | |||
On July 21, 2025, without the refund having been approved by the Tax Agency, the entity realizes that it has erroneously included a deduction of 300 euros in the self-assessment, so it files a corrective self-assessment with the following information:
| Corrective Self-Assessment IS 2024 | ||||
|---|---|---|---|---|
| Box [01586] Self-assessment result | -600 | |||
|
Box [01578] Result to be entered as a result of the processing of previous self-assessments or administrative settlements corresponding to the 2024 tax period |
- | |||
|
Box [01584] Refund agreed by the Tax Agency as a result of the processing of previous self-assessments or administrative settlements corresponding to the 2024 tax period |
0 |
|||
|
Box [00621] Result |
-600 | |||
|
Box [00866] Rectification |
- | |||
The submission of this corrective self-assessment has the following effects:
As a result of the correction, entity "A" must receive a refund of 600 euros, an amount shown in box [00621]. Likewise, you must complete the "Refund (4)" section of the Income and Refund Document of form 200.