System for self-correction of tax returns with request for refund in 2018 Personal Income Tax (VERIFICA)

The Tax Agency has established a system whereby taxpayers with 2018 Personal Income Tax returns with a refund due, and under certain circumstances that entail a deduction to the refund declared, can correct their tax return in order to advance the refund payment.

If you are among this group, you can make the correction by accessing "Draft/declaration processing service (Renta WEB)" and clicking on the option VERIFICA (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.