Now, taxpayers will be able to use the “Complementary Calculated” declaration. A new declaration that will prevent us from incurring penalties for having submitted the 2023 Income Tax Return with errors. It is the first time that the Tax Agency has made use of this option, allowing all those who have submitted the Income Tax Return in poor condition to be able to correct any error in just a few clicks.
Once upon a time 2023 Income Tax Campaign has come to an end, the Tax agency has begun sending notifications to all those taxpayers who have submitted the draft with some error or discrepancy compared to the data that the Treasury has recorded. It is the first time that the agency has carried out a similar action, which allows us to correct Our Income without being exposed to a fine or penalty.
This new option is mainly focused on those returns that have minor errors in which no intention on the part of the taxpayer is detected. In addition, it highlights that they cannot be modified. Instead, everything is calculated by the tax authorities and we can present the proposal or, instead, confirm that our draft was correct. If we opt for the second option, we would be exposed to a penalty in the future.
A supplementary statement
All taxpayers who receive a warning from the Treasury will have to access the “Draft/declaration processing service (Renta Web)” just as they did when they submitted the corresponding declaration. As a novelty, in this section there will be a new function called “Calculated supplementary”. In it, all the data that the Treasury has registered in its database relating to our activity will appear.
If we agree with the information that appears there, all we have to do is configure this complementary and, from that moment, the new declaration will be considered as submitted. The procedure is very similar to the one we are already used to, but this time the novelty is that through this proactive notice by the tax authorities, we avoid having to assume any possible fine or surcharge for having had some mistake presenting the model. Good news for all those who have made a mistake while regulating their personal income tax.
Not very high amounts
The supplementary statements The purpose of the calculations is to correct those models in which some type of error is detected that has a minimal impact on the Income Tax Return. It is understood that the usual mistakes that any taxpayer may have when filing are included, but in which no bad faith or prejudice on the part of the agency is detected.
The complementary calculated They are different from the classic supplementary declarations that must be made once a serious error is detected and the tax authorities require us to include the necessary information to clear up any doubts. Furthermore, if we have received a communication informing us of the discrepancy between the data held by the tax authorities and those submitted, it is important to know that we are not obliged to submit the corresponding declaration.
If the tax authority carries out any subsequent checks and anomalies are still detected, we will have to continue with the usual process and, if they are confirmed, we will have to pay the relevant penalty or surcharge.
