A third of the drafts of the income statement contain errors, so it is necessary to review it carefully to avoid problems with the Tax Agency. When a draft with errors or incomplete information is confirmed, “the only person responsible” is the taxpayer, they recall from the General Council of Colleges of Administrative Managers.

For this reason, “it is important to review the data”, insists the president of the institution, Fernando Jesús Santiago Ollero. Otherwise, the taxpayer is exposed to surcharges and sanctions or, if the result of the declaration is to be returned, to receive from the Tax Agency an amount lower than the one that corresponded. In this sense, remember that the data that appears in the Treasury draft comes from third parties that may have made mistakes when communicating the information to the Tax Agency. “From our experience, 35% of the drafts contain them”, says Santiago.

The most common failure, companies or professionals who misreport their income, often because the amount received from an invoice that has been issued one year but has been collected the next, or vice versa, is not taken into account. For this reason, Santiago advises professionals to declare an invoice on the date it was issued, even though the withholding was made when the invoice was paid.

Other frequent errors: not reporting the birth of a child, failing to declare aid and subsidy checks, as well as miscalculating the deductions to which one is entitled. “The casuistry is very wide,” Santiago warns, although the error rate increases when there is more than one payer in the declaration, especially when there are “multiple” payers.

If the taxpayer has made a mistake when filing the return and realizes the failure before the end of the income campaign on June 30, it can be filed again without risk of penalty. The taxpayer, however, has the possibility of modifying his declaration -through a complementary or a substitute- during a period of four years, during the prescription period, although in this case he would be exposed to the collection of a surcharge for presentation after the deadline, as detailed by the president of the General Council of Colleges of Administrative Managers.

But if the taxpayer does not rectify the error and “the draft is poorly done and has paid less, if the Treasury detects it, it will always entail the imposition of a penalty and the payment of interest on the amount not paid”, explains Santiago. .

In any case, the Tax Agency will assess whether the error has been involuntary when fining or not, “especially in those cases in which there is no economic damage to the Tax Administration and are occasionally committed by traditionally compliant taxpayers”, as detailed. sources of this organism.