System for self-correction of returns with a refund request in IRPF 2017 (VERIFICA)
The Tax Agency has established a system by which taxpayers with Personal Income Tax returns 2017 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 "Draft/declaration processing service (WEB Income)" and clicking on the option VERIFY (Self-correction 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.