Tax authorities are weighing reforms that could let taxpayers fix small errors on their returns without waiting for a full legislative overhaul. Soledad Fernández, the general manager of the Spanish Tax Administration Agency (AEAT), recently announced that authorities are exploring a mechanism to include a right to rectify mistakes as part of tax processing. The initial step would not require new laws; it would involve preparing income tax returns with extended notification periods to accommodate potential corrections.
In practice, this approach would let taxpayers adjust simple miscalculations quickly and easily. The agency would notify individuals that a minor error has been found in their declarations, after which the taxpayer could accept the proposed correction or proceed with the original filing. The idea centers on improving efficiency for both refunds and minor adjustments, especially for those seeking reimbursement.
Fernández indicated that a permissive system could apply to the personal income tax process, with the possibility of adopting this approach without legislative changes under review. In some cases, small adjustments could be handled through judicial decisions when they do not affect public coffers or cause an economic impact. The concept has drawn interest from the Taxpayer Defense Council and has been discussed alongside a white paper on tax reform prepared by experts and tax advisor associations. Observations from recent European practice, notably in France where self-assessment of personal income tax has been integrated, have inspired Spain to consider a similar right to err and correct mistakes.
Rethink the model
The director noted that the agency is drafting strategic planning and control documents for 2023, with the goal of shaping the next strategic plan for 2024–2027. A key objective is to reassess the current model so results are transparent, understandable, and accepted by society. Without change, the model could seem contradictory and artificial, hindering the public’s grasp of the Tax Office’s work. A shift in approach is seen as essential.
The agency is pursuing a new and unified assistance model to simplify communication with taxpayers and improve service access across all channels, including in-person visits, phone support, and digital tools. The aim is to deliver uniform guidance nationwide, regardless of the interaction channel, ensuring consistent information and service levels whether the taxpayer visits an office, calls, or uses an online system. This effort seeks to establish clear, consistent criteria that can be understood abroad as well.
To implement the model, several steps will be taken. The first involves defining a service contract that clearly outlines available services and how they are delivered. The second entails updating the information architecture so that language is simpler and visuals are easier to understand. In addition to traditional in-person appointments, the plan includes a new, more accessible phone service supported by specialized staff who can help schedule visits or address questions remotely. This would reduce unnecessary office visits while preserving high-quality assistance.
There is also emphasis on an educational calculator that helps citizens understand their taxes—what they pay, why they pay it, and how tax revenues support public services. Fernández argued that this transparency fosters greater citizen awareness about the tax system and its purposes.
On inflation, the agency noted that only a portion of tax revenue growth through August 2022 was due to price increases. For example, a 19% rise in collections was driven by higher prices rather than volume, with inflation affecting different taxes in distinct ways. Personal income tax and value-added tax may experience varying impacts, underscoring the need for careful communication about how tax changes affect households.
The overall aim is to modernize the tax administration while keeping citizens informed and confident in the process. By reducing bureaucratic friction and offering clearer, more consistent guidance, the AEAT seeks to strengthen trust in public finances and ensure that tax policy serves all segments of society. (Source: AEAT overview)