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Form 100. 2018 Personal Income Tax return

8,12,2. Errors or omissions to the detriment of the taxpayer


If you unduly declared an income exempt from the tax, you calculated income for an amount higher than due, you forgot to deduct any tax expense that is admissible or you have omitted any deduction to which it was entitled, and consequently the taxpayer considers that its legitimate interests have been damaged, may be requested the rectification of the self-assessment under the terms set out in article 120,3 of Law 58/2003 of 17 December, General Tax and in its regulatory development regulations.

The program enables, at the option of the taxpayer, the possibility of submitting the rectification request by using the option enabled in the Renta Web , by marking box 127. Once this box has been marked, the tax return will have all the effects of a self-assessment rectification request.

To do this, you must fill in the modification of the tax return filed, showing, in addition to the corrected data from the original self-assessment, any new inclusions or modifications.

You must tick box 127 on page 3 of the tax return in the section "Solicitud de rectification de self-assessment" and enter the details corresponding to the regularisation, in section O of page 19. To this end, the result to be paid from previous self-assessments or administrative settlements corresponding to the 2018 financial year (box 0620) will be indicated. The receipt number for the self-assessment must also be entered in box 0636, which is requested to be corrected.

If the rectification request is for a joint declaration, you must enter the necessary modifications in each of the individual declarations, and then mark them in the joint rectification request declaration, and file the same.

The calculations made by the program will be included in the "O" section of page 19 of the tax return and in the income document (form 100).

The sections corresponding to the receipt number of the tax return that is corrected and the result of the tax return must be completed, whether it is to be paid or returned.