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Can I Correct the Statement if I Did it Wrong?

Tax Agency (Hacienda)

Correct statement


Surely if you are self-employed you have ever made a mistake in a statement. The errors can be of different types: lack of information, incorrect data, with or without prejudice to the Administration. There are different ways of correcting those errors: complementary statement, substitute statement and error rectification procedure.

In this article, we are going to focus on the error rectification procedure, but first, we will explain when the complementary and substitute statements are used.

Complementary Statement

Normally, all self-assessments give the option to submit a complementary statement when you have made a mistake in the first one you submitted. But you can only use this system when correcting the error you have to pay more or they refund you less, that is, the correction harms you economically.

Substitute Statement

What happens when the correction benefits you so you have to pay less or they have to refund you more? In those cases, you can submit a substitute statement or initiate a rectification procedure at the request of a party.

The use of one system or another will depend on whether the statement allows to present a substitute or not, and whether it is submitted within the voluntary period since if you submit a substitute statement after the deadline you will be committing a punishable tax violation. For this reason, when the deadline for submitting a statement that does not economically harm the Administration has passed, the rectification procedure is usually the most appropriate.

Procedure for correction of errors at the request of the interested party

When initiating this type of procedure, the Administration can directly resolve what is appropriate, when other facts, allegations or evidence that those presented by the interested party do not appear in the procedure or are taken into account. In another case, the Administration must notify the proposed resolution so that the interested party can make allegations within 15 days, counted from the day following the notification of the proposal.

It is established as the maximum term to notify the resolution of the procedure six months after the statement is submitted by the interested party. This obligation of notification will be understood fulfilled whenever an attempt of notification containing the full text of the resolution has been made. On the other hand, in the computation of the term of resolution do not include delays in the procedure for reasons not attributable to the Tax Agency.

What happens if the six month period expires and you do not receive any notification? The effect of the lack of notification is the dismissal of the request due to administrative silence.


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