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Indeed if you are self-employed, you have made a mistake in a tax declaration. The errors can be of different sorts: lack of information, incorrect data, with or without prejudice to the Administration. 

And there are different ways of correcting those errors: complementary statement, substitute statement and error rectification procedure.

In this article, we will focus on the error rectification procedure. But first, let’s explain when you should use complementary and substitute statements.

Complementary Tax Declaration

Usually, all self-assessments allow you to submit a complementary statement when you have made a mistake in the first one you submitted. Although you can only use this system if you correct an error which makes you pay more. The same goes for when the Tax Agency has to refund you less. That is, the correction harms you economically.

Substitute Tax Declaration

What happens when the correction benefits you, so you have to pay less, or Hacienda 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.

When to use complementary and substitute statements?

The use of one system or another will depend on whether the statement allows to present a substitute statement. Also, whether you submitted it within the voluntary period. If you submit a substitute statement after the deadline, you will be committing a punishable tax violation. 

For that reason, the rectification procedure is usually the most appropriate when the deadline for submitting a statement that does not economically harm the Administration has passed.

How to correct a tax declaration in Spain

When initiating this procedure, the Administration can directly resolve what is appropriate when other facts, allegations or evidence presented by the interested party do not appear in the procedure. 

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.

The maximum term for notification

It is established as the maximum term to notify the procedure resolution six months after the interested party submits the statement. That obligation of notification will be fulfilled whenever an attempt of notification containing the full text of the resolution has been made. 

On the other hand, the computation of the resolution term does 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 lack of notification is the dismissal of the request due to administrative silence.

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