8.12.2. Errors or omissions to the detriment of the taxpayer

REQUEST FOR RECTIFICATION OF SELF-ASSESSMENT.

If you have improperly declared any income exempt from tax, computed income for an amount greater than that due, forgot to deduct some tax-admissible expense or omitted some deduction to which you were entitled, and as a result the taxpayer considers that his legitimate interests have been harmed, he may request a rectification of the self-assessment under the terms provided for in article 120.3 of Law 58/2003, of December 17, General Tax Law and in its implementing regulations.

The program enables, at the taxpayer's option, to submit the rectification request through the option enabled in Renta Web itself, by checking box 127. Once this box is checked, the declaration will have all the effects of a request for rectification of self-assessment.

To do this, you must fill in the modification of the tax return filed, showing, in addition to the corrected data from the original self-assessment, any new inclusions or modifications.

You must check box 127 on page 3 of the declaration in the section "Request for rectification of self-assessment" and enter the data corresponding to the regularization in section P on page 18. For this purpose, the result to be entered from previous self-assessments or administrative settlements corresponding to the 2017 fiscal year will be indicated (box 0620). The proof number of the self-assessment for which rectification is requested must also be entered in box 0636.

If the rectification request is for a joint declaration, must make the necessary changes in each of the individual declarations, then mark the joint declaration of rectification request, and submit the latter.

The calculations made by the program will be recorded in section "O" on page 18 of the declaration and in the income document (form 100).

You must complete the sections corresponding to the proof number of the declaration being rectified and the result of this, whether it is to be paid or refunded.