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

This new form of error correction came into effect on 26 May 2023. However, its implementation cannot be immediate, as 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 forms.

When this regulation is completed, we will find a simpler and more intuitive way of rectifying errors that harm citizens, which will coexist with complementary self-assessments (when the amount to be paid is higher than that of the previous self-assessment, or the amount to be returned or offset is lower than that previously self-assessed), but both figures (rectifying and complementary) will function essentially identically, 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 submit a new self-assessment with all the correct data, using the same model that was used to submit the erroneous self-assessment.

The integration of the corrective self-assessment into the tax declaration model has the advantage of enabling the use of assistance programs for the preparation of self-assessments, with a dual purpose: On the one hand, the assistance programmes will incorporate the information that is available at 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 citizens in choosing the correct way to rectify the errors committed.

In addition, the corrective self-assessment may be submitted both within and outside the tax declaration period and, once submitted, the errors committed will be deemed to have been corrected without the need to process a procedure, which will save paperwork and time in resolving these errors.

In the event that the initial self-assessment has given rise to a debt or income greater than that of the corrective self-assessment, the excess debt will be cancelled 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 analyses that apply to self-assessments.

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

In short, corrective self-assessments are a further step in assisting taxpayers 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 .