Some taxpayers present the Personal Income Tax return with errors of not very high amounts, the correction of which can be carried out by the taxpayer himself voluntarily, without any verification procedure being initiated by the AEAT, through the new "Calculated Complementary" service for personal income tax for the 2023 financial year.

Taxpayers for whom the "Calculated Complementary" is available, are informed when accessing the "Draft/declaration processing service (WEB Income)" of the concept in which differences have been detected between the presented declaration and the information in the that the AEAT has.

If the taxpayer wants to correct the errors of which he has been informed, he can present a "Complementary calculated" by selecting "Modify declaration” and following the steps that are indicated, in such a way that, in a few clicks and without having to modify no data, the process of submitting the "Calculated Complementary" ends.

This service is also available through the Tax Agency App by selecting “Submit Complementary”.

To inform taxpayers that they have this service, a communication has been sent to them in which they are explained in a simple way how to present the "Complementary calculated", in accordance with the principle of simplification of the administrative language established in the Strategic Plan of the AEAT 2024-2027.

It is important to keep in mind that making the "Calculated Complementary" available to the taxpayer does not mean that the taxpayer has necessarily made an error in his Personal Income Tax return, since what is revealed It is a discrepancy between your declaration and the information available to the AEAT, so, if this discrepancy is justified, the taxpayer does not have to present the "Calculated Supplementary".

In this sense, precisely because the discrepancy may be justified, it is not necessary for the taxpayer to provide any documentation to explain why they do not present the "Calculated Supplementary".