Rectification (box 00866)
1. Completing Form 200
This box must be completed when the entity requests a refund as a result of correcting a previously submitted self-assessment.
2. Practical examples
Example 1
Correction to declare a lower income (1 Self-assessment with a result to be paid)
Entity "A" submits a self-assessment for Corporation Tax on July 10, 2026 with the following result:
| Self-assessment ES 2025 | ||||
|---|---|---|---|---|
| Box [01586] Self-assessment result | 2,000 | |||
|
Box [00621] Result |
2,000 | |||
On July 21, 2026, having paid the amount of the first self-assessment, the entity realizes that it did not include a deduction of 500 euros in said self-assessment, and therefore submits a corrective self-assessment with the following data:
| Corrective Self-Assessment IS 2025 | ||||
|---|---|---|---|---|
| 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 |
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 |
500 | |||
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 only have to pay €1,500, so you will receive a refund of €500 for improper payments resulting from the first self-assessment.
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 lower result to be paid was submitted outside the direct debit period.
Example 2
Correction to declare an amount to be refunded outside the direct debit period
Entity "A" submits a self-assessment for Corporation Tax on July 10, 2026 with the following result:
| Self-assessment ES 2025 | ||||
|---|---|---|---|---|
| Box [01586] Self-assessment result | 2,000 | |||
|
Box [00621] Result |
2,000 | |||
Entity "A" requests a deferral of the debt to be paid and on September 8, 2026, without having yet made any paymentThe entity realizes that it did not include a deduction of 2,700 euros in said self-assessment, and therefore submits a corrective self-assessment with the following data:
| Corrective Self-Assessment IS 2025 | ||||
|---|---|---|---|---|
| Box [01586] Self-assessment result | -700 | |||
|
Box [01578] Result to be paid as a consequence of the processing of previous self-assessments or administrative settlements corresponding to the tax period 2025 |
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 tax period 2025 |
- |
|||
|
Box [00621] Result |
-2,700 | |||
|
Box [00866] Rectification |
2,000 | |||
The submission of this corrective self-assessment has the following effects:
At the time of filing the corrective self-assessment, entity "A" has a debt of 2,000 euros that is deferred. The submission of the corrective self-assessment does not result in any amount payable, so the amount payable will be deemed reduced until it is cancelled.
On the other hand, as a consequence of the rectification, entity "A" will receive a refund of 700 euros derived from the tax regulations, whose request must be included in box [00621], and this amount must be completed in the "Refund (4)" section of the Income and Refund Document of form 200.