B Law & Tax
26 May 2023

Tax advisor: Possibility of correcting tax payments without filing a complementary return

The approval of several tax regulations by the Congress of Deputies has been accompanied by the incorporation of a unique system used for the correction of self-assessments. In this way, the rectification of the self-assessment is regulated, which will replace the dual system of complementary self-assessment. The purpose is that taxpayers can rectify the self-assessment of any tax, except for the foral taxes, without having to wait for the administrative resolution. The power of the Tax Administration to verify the commercial accounting in the limited verification procedure is also recognized.

If a taxpayer considers that a liquidation has caused him/her prejudice, he/she may request the corresponding rectification. In the event that such rectification involves a refund and, after six months have elapsed, the Tax Agency has not made the payment due to causes attributable to it, the Administration will pay late payment interest without the taxpayer having to request it. The six-month period will begin to run from the end of the period for filing the rectification request.

This law, which transposes the DAC 7 Directive, aims for digital platforms to share tax information with the Tax Agency. The regulation will allow these platforms to veto sellers who hide mandatory information for the Tax Agency.

The law establishes that both platforms and sellers dedicated to leasing, temporary assignment of real estate, means of transport, personal services and sale of goods must provide data to the Administration, such as the identification of sellers, their activity, payment received, accounts used, among others.

According to the text, those sellers who do not provide the data required by the platform after two reminders and 60 days of deadline, will see their account closed. The platform may prevent them from registering again or withhold payment until the information is provided. The Directive also establishes that digital platforms must register in a public census in order to operate, and in case they fail to comply with the data exchange requirements with the Administration, the Tax Agency can remove them from the census. The deregistration will take place within a maximum period of 90 days after the second requirement, but no earlier than 30 days after the second requirement.

Sellers who fail to comply with the communication or provide false information to the platforms will be sanctioned with a fine of €300, while the platforms will assume a fine of €200 for each seller who fails to comply with their communication obligations.

B Law & Tax International Tax & Legal Advisors.


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