Have you already filed your Spanish tax return and discovered an error? Don’t worry — if you’ve forgotten to include an income source or missed out on a deduction, you can correct a tax return easily through the official Renta WEB system.
In this guide, we explain when and how to correct your tax return in Spain, what types of amendments exist, and what deadlines you need to be aware of in 2025.
When Can You Correct a Tax Return?
You can correct a tax return if you detect errors or omissions after submitting your declaration. There are two main types of corrections, depending on the situation:
- If the error harms you (e.g. you forgot to apply deductions or included excess income):
You can file a corrective self-assessment (autoliquidación rectificativa) to claim what’s rightfully yours. - If the error harms the Tax Agency (e.g. you failed to declare income or underpaid):
You must submit a supplementary tax return (declaración complementaria) to regularize your situation.
It is important to make these changes within the limitation period of four years from the end of the voluntary filing period.
Types of Corrections: Which One Applies?
Corrective self-assessment (autoliquidación rectificativa)
- Used when the taxpayer is negatively affected.
- For example, missing deductions, wrong figures, or overpayments.
Supplementary return (declaración complementaria)
- Used when the error benefits the taxpayer to the detriment of the Tax Agency.
- For example, undeclared income or reduced payments.
The system will ask you to mark the appropriate checkbox:
- Box 127: Rectificativa (corrective return)
- Box 107: Complementaria (supplementary return)
How to Correct a Tax Return in Spain
Follow these steps to correct your tax return online using Renta WEB:
- Access Renta WEB
Go to the Agencia Tributaria and click on Modify submitted tax return.
- Log in securely
Use your Cl@ve PIN, digital certificate, DNIe, or reference number.
- Select the tax return
You will see your previously submitted returns. Choose the one you wish to correct. - Make the necessary changes
Add the missed data or fix any incorrect fields. - Mark the right correction type
Choose whether it’s a corrective self-assessment or a supplementary return (see box numbers above). - Submit the corrected return
Review your updated return and submit it electronically.
All modifications are digitally signed and registered for your legal protection.
Can I Still Correct My Return If It Was Reviewed?
No. If the Tax Agency has already reviewed your return and issued a provisional or final settlement, you can no longer correct it using Renta WEB.
In that case, you must initiate an appeal or administrative procedure.
How Long Do I Have to Correct a Tax Return?
You generally have 4 years from the end of the voluntary filing period to correct a tax return in Spain.
Example for 2024 income:
- Filing deadline: 1 July 2025
- Correction deadline: 2 July 2029
Frequently Asked Questions
What if I made a mistake with foreign income?
You can correct it by adding the correct figures and submitting a rectificativa or complementaria, depending on who was affected.
Can I correct a return for a previous year?
Yes, as long as it’s within the 4-year correction window.
Do I need to pay extra if I submit a complementaria?
Yes, and late interest may apply if the correction results in additional tax owed.
Correcting a tax return in Spain is a straightforward process if done on time — but it’s important to do it right. If you need guidance. At Entre Trámites, we help you meet your tax obligations simply and stress-free. We offer specialized services in tax returns, tax advice, and accounting for both freelancers and individuals.
You can also contact us directly through this contact Form for us to call you, or if you prefer, you can schedule a free consultation or write to us on WhatsApp. We’re here to make the process easier for you!
