System for the self-correction of 2016 tax returns due a refund (VERIFICA)

The Tax Agency has established a system whereby taxpayers with 2016 IRPF returns to be refunded with certain incidents that entail a reduction in the declared refund can correct their return in order to anticipate the collection of the refund.

If you are among this group, you can make the correction by accessing the processing status of the IRPF 2016 refund in the Refund consultation icon of the Income 2016 portal and clicking on the VERIFY (Auto-correction of returns) option. 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 to manage the IRPF declaration. These two powers of attorney will be granted at the offices of the AEAT or also at the Electronic Office using an electronic certificate or Cl@vePIN.