As a general rule, When a taxpayer considers that there has been damage to their legitimate interests, that is to say, that an amount to enter lower than that of the previous self -assessment or an amount to be returned or compensated superior to the previously liquidated is entered, Rectification can be requested by resource or rectification request.
When the rectification originates a return derived from the tax regulations and six months had elapsed without ordering to be ordered by cause to the Tax Administration, This will pay the interest of delay in the amount of the return without the need for the obligor to request it. The period of six months begins from the end of the deadline for submitting self -assessment or from the presentation of the rectification application.
The rectification cannot be requested if the administration had already practiced provisional or definitive liquidation due to the error or omission to be rectified, or if the four -year prescription period had elapsed.
The exception
Nevertheless, According to Teac doctrine, There is the possibility that, instead of a request, Taxpayers may present a complementary self -assessment after the one previously submitted with a lower amount to enter because of having made an error in the first, as long as both self -liquidations are submitted within the regulatory period of declaration.
According to the Court's criteria, The fact that the legal channel for the correction of a self -assessment is the presentation of a request for rectification of said self -assessment (As we have mentioned above) It does not prevent, When the administration detects a complementary self -assessment presented within the term, must proceed to the proper requalification of the self -assessment submitted instead as a request for rectification of self -assessment on the basis of the error committed.
