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 regime of fiscal consolidationFor this tax period 2025, the corrective self-assessment option is not available in form 220, without prejudice to the possibility that each entity dependent on the tax group may submit corrective self-assessments with respect to their corresponding form 200s.

In these cases, where appropriate, the group's parent entity must submit a supplementary self-assessment or, where applicable, a request for rectification of the self-assessment corresponding to form 220 of the tax group.

A. Submission deadline

The corrective self-assessment may be submitted before it has prescribed the Administration's right to determine the tax debt through settlement or the right to request the refund that may be due. 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 if this is not possible, should the taxpayer complete the box [00031]"Discrepancy of administrative criteria for certain cases of corrective self-assessment that should not be included in other boxes" on page 14 bis of form 200, the amount of which will be taken into account to calculate the result of the corrective self-assessment.

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.

D. Particularities

Completion of the receipt number

First, it should be noted that the receipt number must match with the one corresponding to the last declaration submitted by the taxpayer for the year and reference period.

For these purposes, the types of exercise The following may have been declared:

• Exercise Type 1: economic year of 12 months duration, which coincides with the calendar year.

• Exercise Type 2: a 12-month financial year that does not coincide with the calendar year.

• Exercise Type 3: financial year of less than 12 months.

Based on the above, the following are considered assumptions:

• When a corrective self-assessment is submitted for a previously submitted self-assessment of "Type Exercise 1" using the "Modify declaration" option, the receipt number of the previous declaration will be automatically completed, except in those cases where said declaration has been subject to a provisional administrative assessment or a report.

• In other cases, when the previous self-assessment corresponds to "Type 2 Exercise" or "Type 3 Exercise", the receipt number must be completed by the taxpayer.

Modification of the tax period

A corrective self-assessment can be submitted for change the start and end dates that determine a taxpayer's tax period.

This correction will result in a change to the type of exercise, but in no case may it imply a change of fiscal year. 

It should be noted that the modification of the tax period can only be carried out through the submission of a corrective self-assessment of the last self-assessment submittedand only when there is overlap, that is, a coincidence of a date or a time interval.

Considering that the different types of exercise The declared ones may be the following:

• Exercise Type 1: economic year of 12 months duration, which coincides with the calendar year.

• Exercise Type 2: a 12-month financial year that does not coincide with the calendar year.

• Exercise Type 3: financial year of less than 12 months.

When the taxpayer submits the amended self-assessment, they must take into account the following: assumptions:

• If in the previous self-assessment “Type Fiscal Year 1” has been declared, the submission of corrective self-assessments of “Type Fiscal Year 2” or “Type Fiscal Year 3” referring to the same fiscal year will be accepted, provided that they include different tax periods that overlap with those previously declared, so that there is a partial coincidence with the tax period initially declared.

• If in the previous self-assessment “Type Fiscal Year 2” or “Type Fiscal Year 3” has been declared, the submission of corrective self-assessments of “Type Fiscal Year 1”, “Type Fiscal Year 2” or “Type Fiscal Year 3” referring to the same fiscal year will be accepted, provided that they include different tax periods that overlap with those previously declared, so that there is partial coincidence with the tax period initially declared.

Regarding the How to submit the corrected self-assessment To modify the tax period dates, the taxpayer has two options when accessing the "SociedadesWEB" program: 

• Choose the option "New statement". In this case, you must complete the amended return in full or use the "Import" option which allows you to import a file of form 200 for completion.

• Choose the option "Modify declaration". Once the declaration to be modified has been selected, the "Modify characters" option must be checked. This will enable the start and end dates of the tax period to be modified.

In both cases, the taxpayer must mark with an "X" the "Correcting Self-Assessment" option on page 1 of form 200, enter the receipt number of the previous self-assessment and indicate the reason for rectification.

Modification of the characters on page 1 of model 200

The characters on page 1 of form 200 can be modified by submitting a corrective self-assessment. 

To do this, you must use the option "New statement" In which case you must complete the amended return in full or use the "Import" option which allows you to import a file of form 200 for completion.

Furthermore, since this is a corrective self-assessment, you must mark the corrective self-assessment box on page 1 of form 200 and the receipt number of the previous self-assessment being corrected, as well as the reasons for the correction. 

Similarly, the sections "Correction" and "Correction" provided in form 200 for the correction of self-assessments must be completed.