Filing your income tax return is a procedure that millions of Spaniards must do every year. This April 3, the processing process corresponding to the 2023 financial year was opened. When preparing the document, you must pay close attention to the data since errors cannot and should not be made. If it is wrong, the citizen is exposed to a penalty from the Treasury.
If you made a mistake when submitting your return and the result causes you to pay more or receive a refund that is less than what you were entitled to, you have the possibility of requesting a rectification of the self-assessment and a refund of the undue income within a period of up to c four years counting from the day following the end of the deadline for submitting the Income Tax return or from the day following submission if it was submitted outside the ordinary deadline.
To make this request you must go to the Renta Web platform, accessing with your DNIe, cl@ve PIN, electronic certificate or with the reference number of the previous declaration. In it you will have to select the “Modify declaration” option, to correct the errors or add the data that would have been made in the first presentation.
In the event that the Tax Agency considers that the request is appropriate, it will carry out the appropriate rectification and return the amount requested along with the corresponding late payment interest. If it was overpaid, interest will be paid from the day of the improper deposit until the date on which the return is ordered. If the error caused less money to be returned than was due, interest will only be paid if more than 6 months have passed since the submission of the rectification request without the corresponding amount having been returned.
Sanctions if the error goes against the Treasury
If when submitting the declaration you have been underpaid or the Treasury has returned more money to you, it is likely that they will send you a parallel declaration, but the agency recommends that you do not wait for that request and that, once you have been warned of the error, a supplementary declaration is submitted as soon as possible.
In this way, sanctions can be avoided, which in the best of cases will be 21% of the imported product returned in excess or the imported product paid for less, and you would only have to face a surcharge, which is 1% on The resulting import to be entered, plus an extra 1% for each month of delay since the end of the filing period of the Income Tax return.
If said complementary declaration is presented after one year, the surcharge will be 15%, and must also pay the late payment interest that has passed from the day following the end of the 12 months until its presentation.
To submit a complementary declaration, you should go to the Renta Web platform, where, after identifying yourself with your DNIe, electronic certificate, reference number or cl@ve PIN, you must access the “Complementary declaration” section, in order to correct any errors made and that finally the Income Tax return is presented with the appropriate data.
In addition to the above, it must be taken into account that, in the event that not all income is included in the Income Tax return, the General Tax Law contemplates fines of up to 50% of the amount omitted in minor infractions (up to 3,000 euros not declared), between 50% and 100% for serious cases (from 3,000 euros not declared), and up to 150% of the omitted amount if it is considered very serious.
