How to modify a tax return already filed
It is possible that after filing your income tax return for the current year or for a previous year that has not expired, you may notice errors or omissions that require you to amend the filed return.
There are two possible scenarios.However, although the process for the modification will be somewhat different, in both cases you will be able to make the modification through Renta WEB.
If the errors or omissions cause you a loss because the amount to be refunded should be greater, or less than the amount to be paid, you can request the rectification of the return you filed.
If the errors or omissions result in a loss for the tax authorities because the amount to be refunded should be lower, or the amount to be paid should be higher, you should file a supplementary tax return.
You should also use this channel and file a supplementary return if situations or circumstances have arisen that have caused you to lose the right to a deduction, reduction or exemption already applied in a previous return.
We explain below the procedure for modifying the declaration that you must follow in each of the above cases:
You can request the rectification of your self-assessment by accessing your Renta file again through Renta WEB, ticking the rectification request box.In these cases, you will be able to directly rectify the data in the declaration submitted at the time.
You will not be able to request the rectification if the Administration has already made a provisional or definitive settlement for the error or omission that you are going to rectify, or if the four-year limitation period has already elapsed.
You can also request the rectification of your tax return by submitting an appeal or request for rectification.
In this case, you must file a supplementary return, which you can also file via Renta WEB, by accessing the option "Modify filed return" and indicating that you are filing a supplementary return.
The new self-assessment must correctly include all the data, so you must include, together with the data that you have already correctly reflected in the return filed, those of new inclusion or modification.
The amount paid in the original self-assessment with errors or omissions will be subtracted from the result of the complementary self-assessment filed, if it was positive, or the refund received will be added, if it was refundable.The result obtained is the amount to be paid a result of the supplementary self-assessment.