In this article, we focus on the different ways to correct a tax declaration that has already been submitted.
Anyone who has never made a mistake in a tax declaration can cast the first stone. Errors can take many forms: missing information, incorrect data, with or without causing prejudice to the Tax Administration.
There are also different ways to correct those mistakes and amend a tax declaration: a supplementary declaration, a replacement declaration, and an error rectification procedure.
Here, we will explain the error rectification procedure in detail. First, however, we will outline when additional and replacement declarations are used to correct a tax declaration.
Table of Contents
Supplementary declaration
Most self-assessed tax declarations allow you to submit a supplementary declaration.
You can use it when you made a mistake in the original declaration you submitted. However, this option is only available when correcting the error results in you having to pay more tax or receive a smaller refund. In other words, the correction has a negative financial impact on you.
Replacement declaration
But what happens when the correction benefits you, meaning that you have to pay less tax or receive a larger refund? In such cases, you can submit a replacement declaration or initiate an error rectification procedure at the taxpayer’s request.
Whether you use one option or the other depends on whether the declaration allows the submission of a replacement declaration and whether you are still within the voluntary filing period. If you submit a replacement declaration after the deadline, you may commit a tax infringement that could lead to penalties.
For this reason, when the filing deadline has already passed and the correction does not financially prejudice the Tax Administration, the rectification procedure is usually the most appropriate option.
Error rectification procedure at the taxpayer’s request
When this type of procedure is initiated, the Tax Administration may issue a direct decision if no facts, allegations, or evidence other than those submitted by the taxpayer are included in or considered during the procedure.
Otherwise, the Administration must notify the proposed decision so that the taxpayer can submit arguments within 15 days from the day following the notification.
What is the maximum deadline to correct a tax declaration?
The maximum period established for notifying the resolution of the procedure is six months from the date on which the taxpayer submits the request. This notification obligation is considered fulfilled provided that at least one notification attempt containing the full text of the decision has been made.
Furthermore, delays in the procedure that are not attributable to the Tax Administration are excluded from the calculation of the resolution period.
What happens if six months pass and you do not receive any notification?
If no notification is received within the six-month period, the request is deemed rejected through administrative silence.
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