Rectifying self-assessment

The regulations governing corrective self-assessment are found in the following rules:

• Article 120.4 of Law 58/2003, of December 17, General Tax Law.

• Article 59 bis of the Corporate Tax Regulations, approved by Royal Decree 634/2015, of July 10.

• Order HAC/657/2025, of June 21, approving the return forms for Corporate Income Tax and Non-Resident Income Tax corresponding to permanent establishments and entities under the income attribution regime established abroad with a presence in Spanish territory, for tax periods beginning between January 1 and December 31, 2024, issuing instructions regarding the declaration and payment procedure and establishing the general conditions and the procedure for electronic submission

The corrective self-assessment is submitted to correct, complete or modify a previously submitted self-assessment.

The corrective self-assessment may be filed before the Administration's right to determine the tax debt through liquidation or the right to request the appropriate refund has expired. When it is submitted outside the voluntary declaration period, it will have the character of untimely.

Firstly, it must be expressly indicated that this is a corrective self-assessment of a previous self-assessment corresponding to the same concept, period and fiscal year, by marking with an "X" the corrective self-assessment box on page 1 of form 200.

When the taxpayer marks the corrective self-assessment box, he must enter the receipt number of the previous self-assessment that is corrected, and which appears on the latter's income or refund document.

In addition, at least one of the following must be indicated on page 1 of form 200: reasons for rectification:

• Corrections (except those included in the following reason)

  It includes all grounds for rectification other than a discrepancy in administrative criteria, as well as rectification due to a possible violation of a higher-ranking rule.

• Disagreement of administrative criteria

  It includes cases in which, although there is no violation of a higher-ranking rule, there is a discrepancy in its interpretation.

It is possible that both of the above reasons may be indicated in the same corrective self-assessment.

No. For these purposes, the corrective self-assessment procedure is no different from the filing of any other self-assessment.

The model also does not have a free text that allows for the incorporation of texts of allegations.

For this 2024 tax period, the corrective self-assessment feature has not been implemented in Form 220, although each dependent entity in a tax group may submit corrective self-assessments for their corresponding Form 200s.

In such cases, if necessary, the parent company of the group must submit, as appropriate, a supplementary self-assessment or a request for correction of the self-assessment of Form 220 of the tax group.

Yes, you can file a corrective self-assessment to correct any information or errors in the self-assessment, even if it doesn't affect the result.

If the result is not altered, the amount in box 1586 of the corrected self-assessment must match the amount in box 1586 of the corrected self-assessment.

In the case of a corrective self-assessment due to a possible violation of a higher-ranking regulation, the reason for rectification must be indicated as “Rectifications (except those included in the following reason)”.

No. When the taxpayer's reason for rectification is solely the reasoned allegation of a potential violation of the higher-ranking rule applied in the rectified self-assessment, they may choose between submitting a rectification request or submitting a corrective self-assessment.

However, if this reason occurs along with other reasons of a different nature, the taxpayer must file a corrective self-assessment for the latter.

It will be completed exclusively in the case of a corrective self-assessment due to a discrepancy in administrative criteria whenbesidesthe correction cannot be made through the rest of the boxes in the model. 

Box [01578] must only be completed if a corrective self-assessment is submitted (the entity must have previously ticked the corrective self-assessment box on page 1 of form 200, stating the supporting document number of the previous self-assessment, as well as the reason for the correction).

In the event that the original self-assessment had resulted to enter, said amount will be entered in box [01578].

Example.Correction to declare a higher income (1 Self-assessment with result to be paid)

Entity "A" files a self-assessment for Corporate Income Tax on July 10, 2025, with the following result:

Box [01586]: 2,000

Box [00621]: 2,000

On August 21, 2025, having entered the amount of the first self-assessment, the entity realizes that it has erroneously included a deduction of 500 euros in said self-assessment, so it submits a corrective self-assessment with the following data:

Box [01586]: 2,500

Box [01578]: 2,000

Box [01584]: -

Box [00621]: 500

Box [00866]: -

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 will have to pay 500 euros.

Box [01584] must only be completed if a corrective self-assessment is submitted (the entity must have previously ticked the corrective self-assessment box on page 1 of form 200, stating the supporting document number of the previous self-assessment, as well as the reason for the correction).

In the event that the original self-assessment had resulted to return, in box [01584] only the amount whose return has been agreed by the Tax Administration will be entered.

Example. Correction to declare a larger refund (agreed refund)

Entity "A" files a self-assessment for Corporate Income Tax on July 10, 2025, with the following result:

Box [01586]: - 900

Box [00621]: - 900

On August 21, 2025, having received the refund agreed upon by the Tax Agency, the entity realizes that it had not included a deduction of 300 euros in the self-assessment, so it files a corrective self-assessment with the following information:

Box [01586]: - 1,200

Box [01578]: -

Box [01584]: 900

Box [00621]: - 300

Box [00866]: -

The submission of this corrective self-assessment has the following effects:

Entity "A" has already received the refund agreed by the Tax Agency at the time of filing the corrective self-assessment. As a result of the correction, the entity will receive a refund of 300 euros.

Box [00866] must only be completed if a corrective self-assessment is submitted (the entity must have previously ticked the corrective self-assessment box on page 1 of form 200, stating the supporting document number of the previous self-assessment, as well as the reason for the correction).

When the entity requests an amount to be refunded as a result of the correction of a previously submitted self-assessment, it must enter said amount in box [00866].

Example 1. Correction to declare a lower income (1 Self-assessment with a result to be paid)

Entity "A" files a self-assessment for Corporate Income Tax on July 10, 2025, with the following result:

Box [01586]: 2,000

Box [00621]: 2,000

On August 21, 2025, 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, so it submits a corrective self-assessment with the following data:

Box [01586]: 1,500

Box [01578]: 2,000

Box [01584]: -

Box [00621]: - 500

Box [00866]: 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.

Example 2. Correction to declare an amount to be refunded outside the direct debit period

Entity "A" files a self-assessment for Corporate Income Tax on July 10, 2025, with the following result:

Box [01586]: 2,000

Box [00621]: 2,000

Entity "A" requests the deferral of the debt to be paid and on September 8, 2025, without having yet made any payment, the entity realizes that it did not include a deduction of 2,700 euros in said self-assessment, so it submits a corrective self-assessment with the following data:

Box [01586]: - 700

Box [01578]: 2,000

Box [01584]: -

Box [00621]: - 2,700

Box [00866]: 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 section

"Return (4)" of the Income and Return Document of model 200.

Provided that the following conditions are met:

• The original self-assessment has a result to be entered whose income has been domiciled.

• The corrective self-assessment is favorable to the taxpayer, which implies that a lower income or a lower amount of money will be declared, that is, the amount in box 1586 of the corrective self-assessment must be lower than that in box 1586 of the original self-assessment.

• The presentation of said corrective self-assessment must be made within the direct debit period.

• The supporting document number of the original declaration has been indicated in the corrective self-assessment.

When the taxpayer submits the corrective self-assessment, the following message will be displayed on the form:

“As a result of the presentation of the corrective self-assessment, I request to cancel/modify the direct debit made”

The taxpayer must select this option and when submitting the corrective self-assessment, the amount of the direct debit of the original self-assessment will be cancelled or modified as follows:

• If the amount in box 1586 of the corrected self-assessment is greater than zero, i.e., a corrected self-assessment is submitted to declare a lower income, a zero must be entered in box 1578, which will result in the cancellation of the direct debit of the amount of the first self-assessment. Consequently, the amount to be debited will be the amount entered in box 1586 of the corrective self-assessment.

• If the contents of box 1586 of the corrective self-assessment is less than or equal to zero, the direct debit of the first self-assessment will be cancelled.

Example. Correction to declare a lower income or an amount to be refunded, within the direct debit period (1 Self-assessment with a result to be paid)

Entity "A" files a self-assessment for Corporate Income Tax on July 10, 2025, with the following result:

Box [01586]: 2,000

Box [00621]: 2,000

On July 17, 2025 (date included within the direct debit period), having direct debited the amount of the first self-assessment, the entity realizes that it did not include a deduction of 500 euros in said self-assessment, so it submits a corrective self-assessment with the following data:

Box [01586]: 1,500

Box [01578]: 0

Box [01584]: -

Box [00621]: 1500

Box [00866]: -

As a result of the correction, the direct debit of the amount of 2,000 euros derived from the first self-assessment is cancelled (because the corrective self-assessment is submitted within the direct debit period) and, if the result of the corrective self-assessment is an amount to be paid, entity "A" may choose the means of payment for the amount to be paid resulting from the corrective self-assessment.

Provided that the following conditions are met:

• The original self-assessment has a result to be entered whose income has been domiciled.

• The corrective self-assessment with a result to be paid that is favorable to the Tax Administration, which implies that a higher income will be declared, that is, the amount in box 1586 of the corrective self-assessment must be greater than that in box 1586 of the original self-assessment.

• The presentation of said corrective self-assessment must be made within the direct debit period.

• The supporting document number of the original declaration has been indicated in the corrective self-assessment.

When filing the corrective self-assessment, the taxpayer must enter the amount to be paid from the first self-assessment in box 1578, and may choose the payment method for the amount to be paid resulting from the corrective self-assessment.