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Rectification of Customs and Excise declarations.

General data


Rectification of Customs and Excise declarations.

Type of procedure





When the party liable for the tax payment considers that a tax return has damaged in any way said party's legitimate interests, the party may request rectification of the tax return, once the local office has issued a provisional assessment in the cases established in Art. 128 of the General Tax Act.

Responsible body

Tax Agency

General information on the procedure

Start-up method


Applicant:Citizen - Company

Place of presentation


AEAT offices.

Post Offices.

Other places referred to in article 16 of Law 39/2015.


Application with the content established in the regulations, as well as the identification data of the tax return to be rectified.

Phases of the procedure/service

Home:At the request of the party, by submitting an application to the competent body.When the local office has made a provisional assessment, the party liable for the tax payment may request rectification only if the provisional assessment has been carried out for a consideration or reason other than that invoked in the request.

Processing:The circumstances that determine the basis for the rectification shall be verified during the application procedure.Upon completion of the proceedings, the interested party will be notified of the proposed resolution so that it may file declarations within a period of fifteen days, unless the proposal coincides with the request of the interested party, in which case the assessment made will be notified without further formalities.

Termination:By issuing a resolution, approving or rejecting the rectification.In the event of agreement to rectify the self-assessment, the resolution adopted will include a provisional assessment when it affects any element that determines the calculation of the tax debt.


Electronic processing

Resolution deadline

6 Months

Resolution body

State Agency for Tax Administration.


Replenishment:Deadline:One month.Optional, with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.

Economic-administrative claim:Deadline:One month from the day following the date of the decision to be appealed or the date on which the foregoing request for reconsideration was denied.It will be addressed to the administrative body that made the appealable decision.

Information linked to e-processing

Identification system

Electronic DNI, Electronic Certificate, PIN Key

Level of interactivity

Level 4:Electronic processing


Processing regulations

Resolution of 11 December 2001, of the Directorate General of the State Tax Administration Agency,

regulating the online filing of appeals for reconsideration and other tax-related requests (BOE 28-December-2001)

Basic Regulations

  • Law 58/2003 of 17 December 2003,

    General Taxation.Articles 97 to 116 and 120.3 to 123.(BOE 18-December-2003)

  • Royal Decree 1065/2007 of 27 July 2007,

    which approves the General Regulations on tax management and inspection actions and procedures and on the development of the common rules for tax application procedures.Articles 87 to 115 and 126 to 129.(BOE 5-September-2007)