8.10. Modification of a submitted return

Once you have filed your personal income tax return, if you notice any errors or omissions in your return, you can correct them by filing a corrective self-assessment.

Corrective self-assessment: The corrective self-assessment will expressly state this circumstance, the tax obligation, the period to which it refers, as well as all the data that must be declared and other information such as the reasons for rectification.

For these purposes, the data included in the previously submitted self-assessment that is not subject to modification, those that are subject to modification, and those newly included will be incorporated.

The corrective self-assessment may correct, complete or modify the self-assessment previously submitted. In particular:

When the correction results in a higher amount to be paid than the previous self-assessment or a lower amount to be refunded than the previously self-assessed amount, the regime provided for supplementary self-assessments in the General Tax Law and its implementing regulations will apply.
In cases not covered by the previous letter, when the calculation made in the corrective self-assessment results in an amount to be refunded, upon submission of the corrective self-assessment, the refund will be deemed to have been requested, and will be processed in accordance with the procedure provided for in the General Tax Law and its implementing regulations, without prejudice to the obligation to pay late payment interest provided for in the law.

Notwithstanding the provisions above, when the reason for the rectification alleged is exclusively the possible violation by the rule applied in the previous self-assessment of the provisions of another rule of higher rank it may be carried out by submitting a corrective self-assessment or by means of the procedure for requesting rectification of self-assessments.

Option changes: The taxpayer may choose to present the most favorable taxation option. As a general rule, the choice of joint or individual income tax return filing is irrevocable once the statutory period for filing self-assessments has ended.