In Spain, the Income Tax Return (or “Declaración de la Renta”) can be a tricky issue. Making mistakes in the process is common, and unfortunately, they often cause a lot of confusion and stress for taxpayers. Here we will show you how to correct a tax return in Spain and some of the most common doubts that people have when doing this procedure.
What is the Income Tax Return?
Called “declaración de la renta” in Spain, this is a tax obligation that all taxpayers in Spain must comply with. This tax return incorporates the income, capital gains and revenues, among others, for the 2022 fiscal year, which must be submitted before the end of June 2023. When the document is filed, taxpayers may request from Agencia Tributaria (the Tax Agency) a time period during which they may adjust their tax return, provided that there is a valid cause to do so.
What happens if the Income Tax Return has errors or is incomplete?
If the tax return has errors or is incomplete, taxpayers have the possibility to request the modification or rectification of such tax return. This can be done once the document has been submitted to the Tax Agency. For this, it is necessary to submit the revisions requested by the Tax Agency through a complementary declaration or a rectification.
Modification through a Supplementary Tax Return
In the case of a supplementary tax return in Spain, the taxpayer must submit a document that incorporates those concepts and deductions that were not included in the original income tax return. By doing this, the initial declaration remains valid and the supplementary tax return serves to complete the information indicated previously.
Rectification
On the other hand, when making a rectification, the taxpayer must submit a new income tax return that replaces the one already submitted. This contains the revised information and, consequently, the new taxable result. It is important to take into account that, in the event of rectification, the original income tax return will be rendered null.
How to correct a tax return in Spain?
If you want to correct a tax return in Spain after having submitted it, you should know that it is a relatively simple process. To begin, it is necessary to access the website of the Tax Agency and log in with your personal account.
Once inside, you must select the option “Modificación de una declaración ya presentada“. When the new tax return is ready, it must be verified that it does not have errors and, then, submit it to the Tax Agency. After submitting the revised return, the Tax Agency will inspect it and notify you if it is accepted or not.
What are the consequences of not submitting a rectification?
If the request for modification or rectification of the Income Tax Return is not submitted on time, it may lead to penalties and the payment of additional taxes to the Tax Agency.
Check out here how much the amount will be by using our Penalty Calculator for the late filing of the Income Tax Return!
The amount of the sanctions will depend on the economic damage caused, although generally, the Tax Agency classifies these infractions as minor and the amount of the sanction will be 50% of the amount not paid by the taxpayer.
In conclusion, it is possible to correct a tax return in Spain once it has been submitted to the Tax Agency and to do this the taxpayer must submit a supplementary tax return or make a rectification, depending on their needs. It must be kept in mind that not submitting it on time can lead to the payment of additional taxes and considerable fines.
Do you want us to file or correct a Tax Return in Spain for you?
In Entre Trámites we invite you to know about all our services, including the service to file the 2022 Income Tax Return. Also, you can contact us if you need to correct previous tax declarations!
We want to listen to you and know what your questions are about your taxes in Spain and if there are other procedures you wish to do. Count on the advice of our experts to clarify all your doubts. Fill in our contact form and we will call you to help you as soon as possible or simply text our WhatsApp.
