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V1570-20 25 May 2020 · SG de Tributos Criterion in force
IRPF · rectificación de autoliquidación

Rectification of IRPF self-assessments may be requested before final assessment or statute of limitations

The taxpayer inquired about the deadline for filing a supplementary tax return and whether this could be done in 2020. The DGT clarifies that requests to rectify self-assessments must be submitted after the return has been filed, but before the Tax Administration carries out the final assessment or before the right to determine the tax liability or refund expires due to the statute of limitations.

The question raised

What is the deadline for submitting a supplementary tax return, and is it within the deadline to submit it in the year 2020.

The DGT's ruling

For Personal Income Tax (IRPF), a request for rectification of a self-assessment may be made once the same has been filed and provided that the Administration has not issued the final assessment. It is also a requirement that the Administration's right to determine the tax liability or the right to request a refund has not expired. The procedure is governed by the General Tax Law and the General Regulation of tax management and inspection proceedings and procedures.

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