Some taxpayers file their Personal Income Tax return with errors of a not very high amount, the correction of which can be carried out by the taxpayer themselves voluntarily, without any verification procedure being initiated by the AEAT, through the new "Complementary Calculated" service of the Personal Income Tax for the year 2023.

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

If the taxpayer wants to correct the errors of which he has been informed, he can submit a "Complementary Calculated" by selecting "Modify declaration" and following the steps indicated, so that, in a few clicks and without having to modify any data, the process of submitting the "Complementary Calculated" is completed.

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

In order to inform taxpayers who have this service, a communication has been sent to them in which it is explained in a simple way how to present the "Calculated Complementary", in accordance with the principle of simplification of administrative language established in the Strategic Plan of the AEAT 2024-2027.

It is important to note that the fact that the "Calculated Supplementary" is made available to the taxpayer does not necessarily mean that the taxpayer has made an error in his/her Personal Income Tax return, since what is made clear to him/her is a discrepancy between his/her return and the information available to the AEAT, so if this discrepancy is justified, the taxpayer does not have to submit 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 he/she does not submit the "Complementary Calculated Tax".