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Form 100. Personal Income Tax Declaration 2018

8.12.2. Errors or omissions to the detriment of the taxpayer


If you improperly declared any income exempt from the Tax, computed income for an amount greater than the amount due, forgot to deduct any fiscally admissible expense or omitted any deduction to which you were entitled, and consequently the taxpayer considers that damage to your legitimate interests has occurred. The rectification of the self-assessment may be requested in the terms provided for in article 120.3 of Law 58/2003, of December 17, General Tax and in its implementing regulations.

The program enables, at the taxpayer's option, the ability to submit the rectification request through the option that is enabled in the Web Income itself, checking box 127. Once this box is checked, the declaration 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 check box 127 on page 3 of the declaration in the section "Request for rectification of self-assessment" and enter the data corresponding to the regularization, in section O on page 19. For this purpose, the result to be entered from previous self-assessments or administrative settlements corresponding to the 2018 financial year will be indicated (box 0620). The proof number of the self-assessment whose rectification is requested must also be recorded in box 0636.

If the rectification request is on a joint declaration, must introduce the necessary modifications in each of the individual declarations, and then mark the joint declaration of rectification request, and submit the latter .

The calculations carried out by the program will be included in section "O" on page 19 of the declaration and in the income document (form 100).

You must complete the sections corresponding to the receipt number of the declaration that is being rectified and the result of this, whether you were to enter or return it.