Income 2023

Modification of a filed 2023 Income Tax return

If after filing the 2023 Income Tax return you consider that the return contains errors or omissions in the declared data, you can make a request to initiate a of a 2023 Income Tax self-assessment procedure due to the result being an amount to be returned greater than that requested or a lower amount to be paid.

This option will also be used if you need to report data that does not affect the result of the declaration.

Remember that the rectification of the self-assessment can be carried out:

• As long as the Tax Agency has not made the related final or provisional payment.

• It is necessary that the period of four years has not elapsed from the day following the end of the submission period, or from the day following the submission of the declaration if it was submitted outside of said period.

If you have questions about these procedures, you can consult the Income Tax Advisor, the Income Tax Virtual Assistant or the chat attended by specialists from the Comprehensive Digital Administration ( ADI ).

How to access the modification of the submitted declaration. Request for Rectification

You can access it from "Draft/return processing service (Renta WEB)" or from " Modification of a return already submitted ", both available in "Management IRPF " of form 100 of the electronic headquarters.

Access requires identification with an electronic certificate, DNIe , Cl@ve or Reference and selecting the type of action, on your own behalf or as a representative.

Access file

Check that your return is filed; In "Processing Status" the message "Your declaration is being processed" appears and in "File History" you have the "Recording of declaration 2023100...(Consult/Copy)".

To access the rectification, in "Available Services", click on the option "Modify declaration".

When logging on to Renta WEB, you will be displayed a window giving you the option to continue with the previous saved session, modify the tax return filed or create a new tax return. Click "Modify filed return."

If you have made several submissions since that session, a window will appear with the submitted returns so you can select the one you want to modify.

You will access "Summary of declarations" where you can make the relevant modifications, from the summary concepts by clicking on the numeric hyperlink or from "Declaration sections" .

Once the relevant modifications have been made, in "Declaration sections", select "Modify 2023 Income Tax Return already submitted" .

You'll be taken to page 3 of the return. Check the box next to the pencil icon if you're filing a second (or subsequent) return, in the same format (individual or joint), that modifies a previously filed return.

On the next screen, depending on the result of the modification, one box or another will be displayed filled in on your submitted declaration. If this amount does not appear, fill it in directly in the corresponding box. Then, click "Modify declaration."

The data from the previous self-assessment will be displayed in the new window: result to be entered as a result of previous self-assessments or administrative settlements for the year 2023 or refunds requested from the Tax Agency as a result of the processing of previous self-assessments corresponding to the year 2023 and the Proof number of the self-assessment whose rectification is requested.

Please provide the bank details where you would like any refund to be made that may be in your favor. You can indicate an account opened in Spain, an account opened abroad ( EU/ SEPA ) or in the rest of the countries. Then press "OK" to continue with the presentation.

In the section " Resulting declaration ", box 127 will be checked as a procedure for correcting self-assessments.

By pressing the button "Modification result" you will access the window with the result of the declaration through rectification.

You can then verify the data using the "Validate" button and confirm whether the declaration is correctly completed. After making the changes you can verify the changes from " Declaration Summary " and check the final result of the declaration.

Finally, press the "Submit Declaration" button to complete the procedure.

By accessing your file again you will be able to view the declaration submitted in the first instance and the subsequent correction.