System for self-correction of tax returns with request for refund in 2015 Personal Income Tax (VERIFICA)

The Tax Agency has established a system whereby taxpayers with 2015 personal income tax returns to be refunded with certain incidents that result in a reduction in the declared refund can correct their return in order to collect the refund in advance.

If you are among this group, you can make the correction by accessing the processing status of the 2015 IRPF refund in the icon Refund consultation of the Income 2015 portal and clicking on the option VERIFY (Auto-correction of declarations) . To do this, you must use your electronic certificate or electronic ID card or the Cl@vePIN system.

If the correction is to be carried out by representatives or social collaborators, they must hold two empowerments granted by the taxpayer: a power of attorney to receive notifications and a general power of attorney to carry out tax procedures or a specific power of attorney to manage the income tax return. These two powers of attorney will be granted at the offices of the AEAT or also at the Electronic Office using an electronic certificate or Cl@vePIN.