System for self-correction of declarations with refund request in IRPF 2017 (VERIFICA)

The Tax Agency has established a system whereby taxpayers with 2017 income returns to be refunded with certain incidents that result a reduction in the declared refund can correct their return in order to collect the refund in advance.

If you are among this group, you can make the correction by accessing "Draft/declaration processing service (Renta WEB)" and clicking on the option VERIFICA (Auto-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 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.