Rectification of errors or omissions suffered in declarations already submitted

It may happen that, once the IRPF declaration has been submitted, whether it consists of a self-assessment or a duly confirmed draft declaration, the taxpayer notices errors or omissions in the declared data. As of March 14, the date of approval of Order HAC/242/2025, of March 13, which approves the return forms for Personal Income Tax and Wealth Tax for the year 2024, the effective application of the corrective self-assessment is established within the scope of Personal Income Tax as the sole system for correcting self-assessments. This new rectification system is configured as the general procedure for modifying personal income tax returns corresponding to the 2024 tax period, for errors or omissions that cause harm to the Public Treasury or the taxpayer themselves.

Therefore, as general rule , to rectify, complete or modify the self-assessments filed for Personal Income Tax 2024, whether to their detriment or not, taxpayers must file a corrective self-assessment, using the Personal Income Tax return form for these purposes.

As an exception , when the reason for the rectification of the self-assessment is exclusively the reasoned allegation of a possible violation by the rule applied in the previous self-assessment of the precepts of another rule of higher legal, constitutional, European Union law or an international Treaty or Convention, rectification may be requested through the procedure provided for in article 120.3 of the LGT, and developed in articles 126 to 128 of the RGAT, or a corrective self-assessment may be submitted.

If it is necessary to initiate such a procedure, you can consult the phases of the same in the 2023 Income Manual or the year to which the corresponding modification refers.

However, if this reason occurs alongside other reasons of a different nature, the taxpayer must submit a corrective self-assessment for the latter.

This procedure for adjusting previously filed returns is discussed in Chapter 18, section "Adjusting tax situations: the corrective self-assessment."

Note: when the taxpayer wants to file a second (or subsequent) return through the Renta WEB program, that modifies a previously filed return, regardless of the error or omission in question, they must incorporate the corresponding modifications and check the box provided for this purpose from the option “Modification of a filed return” by scrolling through the program's pagination or from the “Sections of the return” button, by choosing the option "Modify Income 2024 return already filed" . Once marked, and including the result of the initial declaration, the program will redirect you to the corresponding type of regularization. See chapter 18 of this manual.