System for the self-correction of 2016 tax returns due a refund (VERIFICA)
The Tax Agency has established a system by which taxpayers with Personal Income Tax returns 2016 to be returned with certain incidents that represent a reduction in the declared refund can correct their return in order to anticipate the collection of the refund.
If you are among that group, you can make the correction by accessing the processing status of the return of Personal Income Tax 2016 in the icon Consultation of the return from the Income Tax 2016 portal and clicking on the option VERIFY (Autocorrection of declarations) . To do this, you must use an electronic certificate or electronic DNI , or the Cl@vePIN system.
If the correction is to be carried out by representatives or social collaborators, they must hold two empowerments granted by the taxpayer: a power of attorney to receive notifications and a general power of attorney to carry out tax procedures or a specific power of attorney for the management of the Personal Income Tax declaration These two powers of attorney will be granted in the offices of the AEAT or also at the Electronic Office through electronic certificate or Cl@vePIN.