8.12.1.1. General ideas

Errors or omissions suffered in declarations already presented that have led to the realization of a lower income than that which would have legally corresponded or the receipt of a refund greater than the appropriate one, must be regularized by the presentation of a declaration-settlement complementary to the one originally presented.

Those unexpected situations or circumstances that cause the loss of the right to a reduction or exemption already applied in a previous declaration must also be regularized through the presentation of complementary declarations-settlements.

However, the loss of the right to certain deductions must be regularized in the declaration of the year in which the non-compliance with any of the requirements required for the consolidation of the right to said deductions occurred.

In any case, the complementary declarations must be made on the forms corresponding to the year that is the subject of regularization.