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If you have moved to reside in another Autonomous Community in 2019, the return must be filed in the community prior to the change when the taxable base of the tax is at least 50% higher than that of 2018 and the effective taxation is lower than that which would have corresponded in accordance with the regulations of the Autonomous Community in which they resided prior to the change.

🔃➡ If after submitting the 2019 Income tax return you consider that the return contains errors or omissions in the declared data, it is possible to request the rectification of your self-assessment by accessing your Income file again and checking box 127 for the rectification request.

If errors or omissions in returns already filed have led to the realization of an income lower than that which legally would have corresponded or the realization of a return greater than the one that proceeds, they must be regularized by filing through Renta WEB a declaration complementary to the one originally filed. .

You have all the information in the section “General IRPF FAQs” in the “HELP” of the Income 2019 portal.

Access to the option “Modification of a tax return already filed” can be done from the Income 2019 portal, in the section “More procedures”, “Modify your tax return already filed.”

You can also modify “Modification of a declaration already filed” located in the list of electronic procedures for form 100 in the Electronic Office.

Access requires identification with a digital signature (electronic certificate or ID), Cl @ ve PIN system or with the reference number of the Income file.

The taxpayer can see if her return is filed: in “Status of Processing” the message “Your return is being processed” appears and in “File History” there is the “Recording of the return”. To rectify it by accessing from this option, it is accessed by clicking on the option “Modification of declaration”.

Upon entering Renta WEB, a window is displayed to continue with the last saved work session, modify the return filed or generate a new return.

If several presentations have been made, you can select the self-assessment you want to rectify in a new window.

You will directly access the declaration page in which to indicate the type of modification: if it is a supplementary declaration or a rectification of the self-assessment, “General data” section.

By including these data, a notice will appear informing you that if the return has to be submitted jointly, the introduction of these data in the return must also be done from this mode, box 107 or the alternative to indicate the cause that motivates the presentation of the supplementary declaration.

The simplest thing after this step is to work on the filed return, since the new one will include, in addition to the data reflected in the original self-assessment, those of the modification.





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