Law 13/2023, of May 24, has modified Law 58/2003, of December 17, General Tax, in various aspects, for example in the authorization for the regulations of each tax to contemplate a new form of rectification of the errors that the citizen may have made when submitting a self-assessment. This is the figure of corrective self-assessment.

The entry into force of this new form of error rectification occurred on May 26, 2023. However, its implementation cannot be immediate, since it requires its recognition and specification in the regulations of each tax; that is, in the corresponding regulations and in the ministerial orders approving the self-assessment models.

When this regulation is completed we will find a simpler and more intuitive way to rectify errors that harm the citizen, which will coexist with complementary self-assessments (when the amount to be paid is higher than that of the previous self-assessment, or an amount to be returned or compensated). lower than the previously self-assessed one), but both figures (corrective and complementary) will have an essentially identical operation, which will facilitate their understanding and use by citizens.

Unlike the previous system, which involves the initiation and processing of an administrative procedure, with the corrective self-assessment the citizen will only have to prepare and present a new self-assessment with all the correct data, using the same model that was used to submit the self-assessment. wrong.

The integration of the corrective self-assessment in the tax declaration model has the advantage of enabling the use of assistance programs for the preparation of self-assessments, with a double purpose: On the one hand, the aid programs will incorporate the information that is available in the Tax Agency and is relevant for the self-assessment of the tax, including the previous self-assessment; On the other hand, in many cases the new system will also guide the citizen in the correct choice of the way to rectify the errors committed.

Furthermore, the corrective self-assessment may be submitted both within and outside the tax declaration period and, once submitted, the errors made will be considered rectified without the need to process a procedure, which will save procedures and time to resolve these errors.

In the event that the initial self-assessment had given rise to a debt or income greater than that of the corrective self-assessment, the excess debt will be canceled and the excess income will be returned more quickly and in many cases immediately, given that The corrective self-assessment will be subject to the same risk analyzes that apply to self-assessments.

Only in some cases, if more complex risks are detected, the corrective self-assessment will be subject to more exhaustive controls, and a verification or investigation procedure may be initiated.

In short, with corrective self-assessments a further step is taken in assisting the taxpayer and improving tax management by making it easier for citizens to rectify errors detected after submitting a self-assessment to the Tax Agency.

You can consult the full text of the Law at the following link: Law 13/2023, of May 24 .