With the 2022 Income campaign underway, millions of Spaniards are beginning to review their balance sheets from the previous year. And many of the taxpayers will make mistakes again when presenting the Income statement. Not reviewing the tax data, not correctly indicating the deductions for maternity, forgetting to include the aid obtained or some deductible expenses or not taking into account the regional differences are some of the most common failures in this annual process. No one is safe from making mistakes when settling accounts with the Treasury.
Taxpayers have the responsibility to correct any errors or omissions in the Income statement. From the Tax Agency they detail how to modify the declaration electronically through Renta Web, establishing two assumptions:
If there are errors or omissions in the Income statement submitted that cause economic damage to the taxpayer:
When you access your file again, you will be able to view the declaration presented in the first instance and the subsequent rectification.
Likewise, you can also request the rectification of the income statement by submitting an appeal or request for rectification. However, remember that it can only be rectified in the event that the Administration has not made a provisional or final liquidation due to the error or omission, or if the four-year limitation period has not yet elapsed.
This rectification option should also be used when it is necessary to report data that does not affect the result.
In the event that errors or omissions in the submitted statement cause economic damage to the Public Treasury (incorrect income or return), a supplementary statement must be submitted following the steps below:
From the result of the complementary self-assessment presented, the amount that was entered in the original with errors or omissions will be subtracted, if this was positive, or the refund received will be added, if it turned out to be returned. The result obtained is the fee that you must enter as a result of the complementary self-assessment, they recall from the Tax Agency.
According to the criteria of The Trust Project
