Regularization of tax situations

Royal Decree 117/2024, of January 30 has modified article 67 bis of the Personal Income Tax Regulation to establish the corrective self-assessment as the sole system for correcting self-assessments, replacing the current dual system of complementary self-assessment and request for rectification of self-assessments.

Thus, by submitting a corrective self-assessment, taxpayers may rectify, complete, or modify a previously submitted self-assessment, regardless of the outcome, without having to wait for an administrative resolution in the case of a rectification request.