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Practical manual for Income Tax 2024. Part 1

A. In general

Regulations: Art. 67 bis Regulation Personal Income Tax

New in 2024: as of March 14, the date of approval of Order HAC /242/2025, of March 13, which approves the return models for Personal Income Tax and Wealth Tax, fiscal year 2024, establishes, within the scope of IRPF , the effective application of the corrective self-assessment as a single system for the correction of self-assessments, replacing the current dual system of complementary self-assessment and rectification request . This new rectification system is configured as the general procedure for modifying Personal Income Tax declarations corresponding to the 2024 tax period. Notwithstanding the foregoing, the traditional procedure for requesting rectification of self-assessments is maintained under the conditions established in article 67 bis of the Personal Income Tax Regulation as amended by Royal Decree 1074/2017, of December 29, which will apply to the correction of errors in self-assessments of Personal Income Tax corresponding to 2023 and previous years.

As general rule , to rectify, complete or modify the self-assessments filed for IRPF 2024, taxpayers must file a corrective self-assessment, regardless of the result of the same, using for these purposes the declaration form for IRPF .

For these purposes, see the “Content” section below.

As an exception , when the reason for the rectification of the self-assessment is exclusively the 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 is present alongside other reasons of a different nature, the taxpayer must file a corrective self-assessment for the latter.

Please note that corrective self-assessments will not allow the submission of attached documentation.

Filing period

The corrective self-assessment of a previous 2024 self-assessment may be submitted both within and outside the self-assessment filing period, always the Administration's right to determine the tax debt by means of a settlement or the right to request any applicable refund has expired. When submitted outside the declaration period, it will be considered untimely.

Contents

The corrective self-assessment will be submitted through form 100, for the declaration of IRPF , in which the taxpayer must expressly indicate that it is a corrective self-assessment of another previous self-assessment of 2024 corresponding to the same concept, fiscal year (2024) and period, marking with an X the box [103].

In this case, you must also enter the supporting document number of the self-assessment whose correction is requested in box [104].

Likewise, you must indicate the reason for filing the corrective self-assessment in question, so that:

  • When the corrective self-assessment results in an amount to be paid, the taxpayer must select the reason for filing it (boxes [108] to [121 ]) of the declaration.

  • When the reason for the corrective self-assessment is one other than those included in boxes [108] to [121 ], the taxpayer must indicate this by marking box [107].

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

In cases where the reason for filing a corrective self-assessment is a discrepancy in administrative criteria, the taxpayer must indicate this by marking box [122], included on page 3 of form 100, also entering the amount that is considered correct in the corresponding box of the form whenever possible. When the adjustment through the remaining boxes of the model is not possible, box [0669] may be completed, the amount of which will be taken into account in the calculation of the result of the declaration (box [0670] ).

The box for disagreement with administrative criteria will include the cases in which, there being no violation of a higher-ranking rule , there is disagreement in the interpretation of the same.

Important : The completion of the aforementioned box [0669] will be exceptional; It will only be carried out when, due to a discrepancy in administrative criteria, it is not possible to make the modification in question through the remaining boxes of the declaration form.

Effects

As a general rule, the error will be deemed to have been corrected upon submission of the corrective self-assessment.

In particular:

  • When the modification carried out results in an amount to be paid that is higher than that of the previous self-assessment or an amount to be refunded that is lower than that previously self-assessed, the regime established for supplementary self-assessments in article 122.2 of the LGT and 119 of the RGAT will be applied.

    Therefore, this will correct any errors or omissions in previously filed returns that may have led to a lower payment than legally required or a higher refund than required. Likewise, any unforeseen situations or circumstances that result in the loss of the right to an exemption, deduction, or tax incentive already applied in a previous tax return must be regularized.

    However, the loss of the right to certain deductions, as discussed in this same Chapter under the heading " Increase in net contributions, state and regional, due to loss of the right to deductions from previous years ", must be regularized in the self-assessment of the year in which the non-compliance with any of the requirements for the consolidation of the right to said deductions occurred. Therefore, if the aforementioned self-assessment were for tax periods prior to 2024, the previous system will be used, in accordance with article 67 bis of the Personal Income Tax Regulation , as amended by Royal Decree 1074/2017, of December 29, which will be applied to correct errors in self-assessments of Personal Income Tax corresponding to 2023 and previous years (see for these purposes, for example, the section on “ Regularization of tax situations ” of the Personal Income Tax Manual 2023).

    Note: The payment of corrective self-assessments may never be split into two installments.

    In these cases, the taxpayer must indicate a reason from among those contemplated in boxes [108] to [121] , or where applicable [122], which will be detailed in the section called “ Specific cases of personal income tax ”. 

  • When the corrective self-assessment results in an amount to be refunded , the submission of said self-assessment will initiate the refund procedure provided for in articles 124 to 127 of the LGT . Therefore:

    • The deadline for filing the refund is six months from the end of the statutory period for filing the self-assessment (generally June 30) or from the date the corrective self-assessment is filed, if the deadline has already expired.

      Regarding the resolution period, please note the recent Supreme Court rulings Nos. 275/2022, of March 4 (ROJ: STS 1040/2022) and 888/2024, of May 23 (ROJ: STS 2851/2024) in which it establishes as an interpretative criterion that, in cases where no resolution has been issued regarding the refund request after the six-month period has elapsed, the following effects will occur:

      • The refund will be deemed to have been agreed upon by positive silence and must be carried out.

      • The taxpayer may claim the requested refund from the Administration and if the latter does not issue it within the following 3 months, he or she may file an administrative appeal against the Administration's inaction (Article 29.1 of Law 29/1998, of July 13, regulating the Contentious-Administrative Jurisdiction).

    • If a refund was requested upon submission of the prior self-assessment and this was not made, the submission of the corrective self-assessment will be deemed to conclude the procedure initiated by submitting the prior self-assessment.

  • When the correction carried out results in a reduction in the amount to be paid of the previous self-assessment and there is no amount to be refunded:

    • The payment obligation will remain in effect up to the limit of the amount to be paid resulting from the corrective self-assessment.

    • If the debt resulting from the previous self-assessment is deferred or divided into instalments, the submission of the corrective self-assessment will be deemed to have been requested to modify the conditions of the deferral or instalment in accordance with the provisions of the second paragraph of section 3 of article 52 of the General Collection Regulations, approved by Royal Decree 939/2005, of July 29.

    • If the income from the previous self-assessment was direct debited and the self-assessment (also resulting in a payment) is submitted within the direct debit period, the new amount resulting from the corrective self-assessment may be direct debited.

Important : The corrective self-assessment will not have any effect on those elements that have been regularized through a final or provisional settlement in accordance with the terms of Article 126.2 and 3 of the General Regulations on tax management and inspection actions and procedures and the development of common rules for tax application procedures, approved by Royal Decree 1065/2007.