8.10.1. Completion

Corrective self-assessments and option changes

1. Rectifying self-assessments

   The corrective self-assessment modifies the individual or joint declaration previously submitted.

   First, you must incorporate the data that you did not enter in the initial declaration, modify the incorrect data and keep the correct data entered in the original declaration.

   These changes will be made, as appropriate, to the individual tax return of the taxpayer, the spouse, or any children with income (even if the corrective self-assessment is being filed on a joint return).

   Once you have made the changes to your return, in "Return sections," select the option "Modify 2024 Income Tax Return already filed" and select box 103 in the window.

   • Filing

     They are submitted from the original declaration (individual or joint) that you want to modify.

     If the new declaration involves an additional amount to pay or a lower income, the reason(s) for filing will be indicated. If the original return was "joint," the data requested in this window must be reflected from that taxation method.

   • Completing the amounts of income or refunds:

     As a general rule, no amounts need to be entered manually. Renta Web automatically brings the receipt numbers, the income previously computed in each case, and the refunds already agreed upon. 

     Regarding income:

     • If the new declaration involves an additional amount to be paid, both the income already received and the direct debit pending payment are taken into account; That is, the total result to be entered from the previous self-assessment will be computed whether or not it has been entered.

       In this case, the result of the corrective self-assessment will generate additional income, beyond that resulting from the previous self-assessment, which must be paid by the taxpayer.

     • If the new declaration results in a lower total income or a refund, only the income actually received will be counted.

       This way, if the new declaration represents a lower total income, the outstanding amount is recalculated, meaning only this amount will have to be paid, not the amount initially planned.

       If the final result after modifying the tax return is lower than the actual income already paid by the taxpayer, Renta Web will calculate the excess amount paid to process the refund.

     Regarding returns: Only refunds already agreed upon by the Administration are taken into account when calculating new self-assessments. Therefore, those requested by the taxpayer that have not been approved by the AEAT are not counted.

2. Corrective self-assessments motivated by a discrepancy in administrative criteria

   Corrective self-assessments motivated by a discrepancy in administrative criteria should only include the modifications arising from this circumstance.

   If it is possible to adjust the result by modifying the boxes in the declaration form, only box 122 will be completed.

   In exceptional cases where the adjustment cannot be made by modifying the boxes on the declaration, box 122 will be completed and, additionally, the adjustment to be made to the initially calculated declaration will be indicated, which will be reflected in box 0669.

3. Option changes

   • Filing

     It is presented from the declaration modality that you want to opt for.

     If the change of option is due to a modification in the self-assessments already filed, the changes will be made, as appropriate, in the individual declaration of the declarant, the spouse, or children with income, even if a joint declaration has been filed or is to be filed.

     Once you have made the changes to your return, in "Return sections," select the option "Modify 2024 Income Tax Return already filed" and select box 124 in the window.

   • Completing the amounts of income or refunds:

     Regarding income: In option changes, only income actually earned will be counted.

     Regarding returns: Only refunds already agreed upon by the Administration are taken into account when calculating new self-assessments. Therefore, those requested by the taxpayer that have not been approved by the AEAT are not counted.

     • From individual to joint: As a general rule, no amounts need to be entered manually. Renta Web automatically brings the receipt numbers, the income previously computed in each case, and the refunds already agreed upon.

     • From joint to individual: In each individual return, the taxpayer must complete the corresponding portion of the income or refund from the joint return, taking into account that the sum of the amounts reported in the individual returns must be equal to the amount of the original joint return.