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Practical manual for Income Tax 2020.

Termination of the procedure

The procedure will end with a resolution in which the rectification of the self-assessment will be agreed or not.

If the application is deemed appropriate, the competent body of the Tax Administration will carry out a provisional liquidation, rectifying the declaration submitted and will return, where appropriate, the amount unduly paid plus the corresponding late payment interest, in accordance with the provisions of articles 221 and 32.2 of Law 58/2003, of December 17, General Tax Law ( BOE of the 18th) and its implementing regulations.

Specialties in the case of a rectification request using the IRPF declaration model

However, for taxpayers who request the rectification of their self-assessments of IRPF submitted using the declaration model, the following special features are established in the event that the tax administration, having limited its actions to comparing the documentation submitted by the interested party with the data and background information in its possession, agrees to rectify the self-assessment in the terms requested by the taxpayer :

  1. The agreement of the Administration will not prevent the subsequent verification of the object of the procedure.
  2. If the agreement gives rise exclusively to a refund derived from the tax regulations and the payment of late payment interest is not applicable, said agreement will be deemed to have been notified by receipt of the bank transfer, without the need for the tax administration to make a provisional settlement.