With the aim of continuing to advance in taxpayer assistance and improving tax management, on May 25, 2023, Law 13/2023, of May 24 [1] , was published in the (“ BOE ”) , through which Among other measures, a single system is established for the purposes of correcting tax self-assessments – replacing the hitherto dual system of complementary self-assessment and request for self-assessment rectification.
Until now, when the correction of the self-assessment implied a smaller amount to be deposited or a larger amount to be returned or compensated, a tax procedure had to be initiated through a request. The correction only occurred if the procedure ended with a positive resolution. The new system allows, whenever the specific regulations of a specific tax provide for it, taxpayers can unilaterally rectify, complete or modify a self-assessment submitted by submitting a corrective self-assessment, regardless of the result of this rectification. Read more
