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How to modify a tax return already filed

File a correction or a supplementary declaration

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. In both cases you can make the modification through Renta WEB.

  • If errors or omissions cause you harm because the amount to be returned must be greater, or the amount to be paid less, you can request a rectification of the declaration you filed.

  • If errors or omissions cause harm to the Treasury because the amount to be returned must be lower, or the amount to be paid higher, you must file a supplementary declaration.

    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:

In this case you must submit a supplementary declaration, which you can also submit through Renta WEB, by accessing the declaration section "Modify submitted declaration".

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.

You can request a correction to your self-assessment by accessing your Income Tax file again through Renta WEB, from the "Modify submitted tax return" section.

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.