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Implementation of Unified Self-Assessment Correction System in Spain

The Spanish government has made revisions to specific tax regulations to establish a unified system for correcting self-assessments in various tax categories, including corporate income tax, individual income tax, value-added tax, excise duties, and fluorinated greenhouse gas tax. Under this new system, taxpayers who wish to rectify, complete, or modify their previously filed self-assessments will be required to use the single correction mechanism, with some exceptions. The exceptions include cases where the rectification is based on the violation of higher legal regulations such as the Spanish Constitution, European Union Law, or International Treaties or Agreements.

Law 13/2023, enacted on 24 May 2023, amended the General Tax Law to introduce this single system for self-assessment corrections, replacing the previous dual system, which involved filing a complementary self-assessment and a rectification request separately. The implementation of this new mechanism now requires the issuance of separate regulations for each tax category. The effective use of the unified correction system will be applied once the corresponding tax model orders are approved.

Royal Decree 117/2024, issued on 30 January 2024, came into force on 1 February 2024. It provides detailed guidelines for the implementation of the single system and can be accessed as a PDF in Spanish.



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