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Correction of an IRPF self-assessment (amended modelo 100)

Correction of an IRPF self-assessment (amended modelo 100) is filed with Agencia Tributaria: rectificación de autoliquidación. With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. Estimated total cost: €69 to €69.

We handle the correction of your Renta return (modelo 100) when you discover a mistake that has cost you money (you did not claim a deduction you were entitled to, you declared income that was not due, you did not apply the personal or family allowance, you left out withholdings or deductible expenses) and you want the overpayment back. Since the Renta 2023 season the route is the amended self-assessment: the modelo 100 is filed again ticking the amendment box, in accordance with art. 120.3 LGT as worded by Ley 13/2023. For earlier tax years we file the correction request under arts. 126 a 129 del RGAT. We work out which of the two routes applies to your tax year. Deadline: 4 years from the end of the filing period, or from the date of filing if it was late (art. 66 LGT). No tasa (official fee): the AEAT (Spanish Tax Agency) charges nothing for correcting your Renta return; you only pay our fee.

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Estimated total cost
€69 to €69
Managora's fee
€83.49 (21% VAT incl.)
Tasa (official government fee)
No tasa payable
Processing time
4 years from the day after the end of the filing period for the return being corrected (art. 66 LGT). If it goes through the amended self-assessment route (Renta 2023 onwards), the AEAT has 6 months from filing to make the refund before late-payment interest starts to accrue in your favour (art. 103 Ley 35/2006). If it goes through the correction request route (earlier tax years), the AEAT decides within 6 months and its silence means the request is deemed refused (art. 128 RGAT).
Where it is filed
Agencia Tributaria: rectificación de autoliquidación ↗
What you receive
Application

Cost breakdown: Our fee 69 €. The AEAT charges no tasa (official fee) for correcting the Renta return, neither for the amended self-assessment nor for the correction request, so there is no extra official cost. With the application we claim back the overpayment..

Correction of an IRPF self-assessment (amended modelo 100): how is it filed?

  1. 1Answer the chat questions (~10 minutes).
  2. 2We check the limitation deadline and the grounds.
  3. 3Payment of 69 €.
  4. 4Sign the mandate from your phone.
  5. 5We file with the AEAT either the amended self-assessment (Renta 2023 onwards) or the correction request (earlier tax years), depending on your case.
  6. 6We let you know as soon as the AEAT decides and, if it grants the refund, you receive it by transfer to the IBAN you give us. The outcome is decided by the AEAT, not by us.

Which documents do you need?

  • •The original IRPF self-assessment being corrected (modelo 100).
  • •Evidence of the mistake or of the entitlement that was missed (invoice, certificate, court judgment, etc.).
  • •Bank certificate showing the IBAN for the refund.

Legal basis and things to bear in mind

  • Deadline: 4 years from the end of the filing period, or from the date of filing if it was late (art. 66 LGT).
  • With the correction request (tax years before Renta 2023), if the AEAT does not decide within 6 months the silence means the request is deemed refused (art. 128 RGAT): you can then bring a recurso de reposición (administrative appeal) or an economic-administrative claim before the TEAR, which we also handle for you.
  • A correction is only available if the mistake WORKED AGAINST the taxpayer. If it worked IN YOUR FAVOUR and the AEAT is owed money, this is not the right route: a supplementary self-assessment is filed instead (art. 122 LGT).
  • Late-payment interest in your favour: if what you paid is classed as an undue payment, interest accrues from the date you paid it (art. 32 LGT). If it is a refund arising from the rules of the tax itself, interest accrues after 6 months (art. 31 LGT and art. 103 Ley 35/2006). We claim it in the written document whenever it is due.
  • The 4-year deadline also applies when the correction is based on a judgment of the CJEU or the Spanish Supreme Court: a later judgment does not reopen tax years that are already time-barred. Before you pay anything, we check that your tax year is still in time.

Correction of an IRPF self-assessment (amended modelo 100): frequently asked questions

Correction of an IRPF self-assessment (amended modelo 100): how much does it cost?

The estimated total cost (our fee + official tasas and taxes) is €69 to €69: Our fee 69 €. The AEAT charges no tasa (official fee) for correcting the Renta return, neither for the amended self-assessment nor for the correction request, so there is no extra official cost. With the application we claim back the overpayment.. Managora's fee is €83.49, 21% VAT included (€69.00 net + €14.49 VAT). This procedure carries no official tasa.

Correction of an IRPF self-assessment (amended modelo 100): how long does it take?

4 years from the day after the end of the filing period for the return being corrected (art. 66 LGT). If it goes through the amended self-assessment route (Renta 2023 onwards), the AEAT has 6 months from filing to make the refund before late-payment interest starts to accrue in your favour (art. 103 Ley 35/2006). If it goes through the correction request route (earlier tax years), the AEAT decides within 6 months and its silence means the request is deemed refused (art. 128 RGAT).

Correction of an IRPF self-assessment (amended modelo 100): which documents do I need?

You need to have to hand: The original IRPF self-assessment being corrected (modelo 100)., Evidence of the mistake or of the entitlement that was missed (invoice, certificate, court judgment, etc.)., Bank certificate showing the IBAN for the refund.. You do not upload them here: we collect the details through the guided chat.

Who files the procedure?

Managora files it in your name with Agencia Tributaria: rectificación de autoliquidación. You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.

Can it be done online?

Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.

Related procedures

Based on the legislation in force and on the official site of the competent authority: Agencia Tributaria: rectificación de autoliquidación ↗.

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