Fixing a Renta you filed late or wrongly (complementaria)

Terms used

• AEAT — The AEAT is Spain's national tax agency.
• Autoliquidación complementaria — The autoliquidación complementaria is a second return that adds tax you underpaid or income you left out of a return filed on time.
• Extemporánea — A declaración extemporánea is a return filed after the deadline, on your own initiative, before the AEAT contacts you.
• Recargo — The recargo is a surcharge added to tax you pay late without being asked by the AEAT.
• Cl@ve — Cl@ve is the government login system used to identify yourself in online tax and other public services.
• Dirección Electrónica Habilitada (DEH) — The Dirección Electrónica Habilitada is the electronic mailbox where the AEAT usually serves official notices.
• Sanción — A sanción is a penalty fine charged on top of the tax and interest.

Key rules

• Time limit: You have four years after the end of the filing period to correct a return or reclaim an overpayment.
• Surcharge scale: The surcharge is 1% per full month of delay plus 1 point up to 12 months, then 15%.
• Early payment: Paying within 90 days of the surcharge notice cuts the surcharge by 25%.
• AEAT contact: File before the AEAT contacts you, or you risk a penalty of 50% to 150%.

Pick the route that matches your mistake

Your mistake decides the route. Each one is a different procedure in the AEAT online office.

• You paid too much or claimed too little. File a rectification request. Use it too if you want a bigger refund. It does not use a new return form.
• You filed on time but underpaid or left out income. File a complementary return (autoliquidación complementaria) on top of the original.
• You never filed. File late and voluntarily (extemporánea), as long as the AEAT has not contacted you yet.

The decision block below walks you through the choice.

You have four years

You have four years after the end of the filing period to correct a return or reclaim an overpayment. The clock starts the day after the voluntary filing period for that year's return ends. In the same four years, the AEAT can check your return and assess more tax.

How to file each one

Use Cl@ve or a digital certificate for all three.

• Complementary return: open the filed return in Renta WEB on the AEAT online office and choose the complementary option.
• Rectification request: use the rectification procedure (solicitud de rectificación) in the online office.
• Late filing: file the missing year in Renta WEB for that year. It works out the surcharge and interest for you.

Pay any amount due, or wait for your refund, by the usual routes. The step-by-step process below has the order.

The surcharge for filing late

The surcharge (recargo) applies when you file late on your own, before the AEAT contacts you.

• It is 1% for each full month of delay, plus 1 point, up to 12 months.
• After 12 months it is 15%, plus late-payment interest from day 13 after those 12 months. The interest rate is set each year.
• Pay within the first 90 days after the surcharge notice and the surcharge drops by 25%.
• If you owe no tax, there is no surcharge. Refunds are not penalised.

If the AEAT contacts you first

Once the AEAT has contacted you, no surcharge applies, but it is no longer a good thing. The AEAT can issue an assessment with interest. A penalty (sanción) of between 50% and 150% can follow. File before that happens if you can.

If you already have a notice, read which office sent it and what procedure it opens. Most requirements give 10 working days to reply, and some give 15. Reply through the online office, in person with an appointment, or by registered post. Notices usually arrive electronically, in your Dirección Electrónica Habilitada (DEH) mailbox, so check it.

Silence can lead to a proposed assessment, interest and a penalty. If you get a proposed assessment, you can file allegations. A final assessment can be challenged, normally within one month. Ask a tax adviser or the AEAT how to proceed.

Choosing between options

Which correction route fits your Renta?

• Rectification request: You paid too much or claimed too little, or want a larger refund. File it in the AEAT online office with Cl@ve or a certificate; no new return form is used.

• Complementary return: You filed in time but underpaid or left out income.

• Late voluntary filing: You did not file at all and the AEAT has not contacted you yet. File that year in Renta WEB, which calculates the surcharge and interest.

Pick by what went wrong: too much paid means rectification, too little paid on a return filed in time means complementary, and no return at all means late voluntary filing. Whichever you pick, do it within four years.

Submitting a corrected return step by step

• Work out what went wrong and pick your route: before you start

• Check you are still inside the four-year window, which starts the day after the filing period for that year ended: before you submit anything; you have four years after the end of the filing period

• Underpaid or left out income on a return filed in time: open the filed return in Renta WEB on the AEAT online office and choose the complementary option: after the voluntary deadline has ended; surcharge and interest may apply

• Paid too much or claimed too little: file a rectification request (solicitud de rectificación) in the AEAT online office using the rectificación de autoliquidación procedure, signing in with Cl@ve or a digital certificate. No new return form is needed: within the four-year window

• Never filed at all: file the missing year's return late through Renta WEB for that year, which works out the surcharge and interest for you: as soon as possible, before the AEAT contacts you

• Pay any amount due or wait for the refund by the usual routes: after submitting

• If the AEAT contacts you before you file a late return, ask a tax adviser or the AEAT how to proceed, as the late route no longer applies: if you receive a notice from the AEAT

Checklist

• Check that you are still inside the four-year window, counted from the day after the filing period for that year ended.

• File a rectification request in the AEAT online office with Cl@ve or a certificate if you paid too much or want a larger refund.

• File the missing year in Renta WEB if you never filed, and let it calculate the surcharge and interest.

• Count the full months of delay to see your surcharge: 1% per month plus 1 point up to 12 months, then 15%.

What to watch out for

• Waiting until the AEAT contacts you: Once the AEAT contacts you first, you lose the chance to file voluntarily with a surcharge. It can then assess the tax with interest, and a penalty of between 50% and 150% can follow. If you missed a year, file it late through Renta WEB before any contact arrives.

• Ignoring an AEAT notice: Silence can lead to a proposed assessment, interest and a penalty. Most requirements give 10 working days to respond, and some give 15. Read the notice, see which procedure it opens and answer in the online office, in person with an appointment, or by registered post. Check your electronic mailbox (DEH) often, as notices usually arrive there.

• Missing the deadline to challenge an assessment: A final assessment can be challenged by a recurso de reposición or an economic-administrative claim, normally within one month. File allegations on a proposed assessment, and act within the month once it is final.

Frequently asked questions

Do I pay a surcharge if the AEAT contacts me before I file late?

Yes, the voluntary-filing surcharge no longer applies once the AEAT contacts you first. Instead, the AEAT can send a requirement or start a procedure with an assessment and interest.

How much is the surcharge after 12 months of delay?

After 12 months the surcharge is 15%, and late-payment interest is added from day 13 after those 12 months. Before that, it is 1% for each full month plus 1 point. If you pay on time after the surcharge notice, within the first 90 days, you get a 25% reduction on the surcharge.

Do I pay a surcharge if I file late but owe no tax?

No, the surcharge does not apply if no tax is due. Refunds are not penalised either, so a late return that gives you money back carries no surcharge.

How long do I have to answer an AEAT notice about my Renta?

Most AEAT requirements give you 10 working days to answer, and some give 15. Check the notice for the exact deadline. Notices are usually served to your electronic mailbox (DEH), so look there regularly.