If after submitting the Income Tax return you notice errors or omissions that make it necessary to modify the return presented, you can submit a rectification or a complementary return, both for the current fiscal year and for a previous one that has not expired.

The errors or omissions noted can produce two situations:

1. If they cause you economic damage because the amount to be returned is greater, or the amount to be deposited is lower, you can request rectification of the declaration.

   Also if the modification affects data that does not modify the result of the declaration.

2. If economic damage is caused to the Public Treasury because the amount to be returned is less, or a greater amount to be deposited, you must present a complementary declaration.

In the section of the electronic office " How to modify a declaration already submitted " we explain the procedure to follow through Renta WEB.

We have also prepared two videos to guide you through the procedure:

1. Income 2021 - Modification of a filed return (self-assessment rectification)

   https://youtu.be/jse_VkIWefs

2. Income 2021 - How to file a complementary declaration

   https://youtu.be/smEg18fUDbA