Guidance on how to recovery of taxes paid on COVID-19 aid by self-employed individuals “autónomos”
The Agencia Tributaria (Spanish Tax Agency) has confirmed that self-employed workers who are being asked to return the COVID-19 aid they received during the pandemic can request the return of the taxes they paid on those amounts. This is done through a process called “solicitud de rectificación de autoliquidaciones” (request for rectification of self-assessments).
1. Eligibility:This applies to self-employed individuals who were taxed on COVID-19 aid they received, such as subsidies or grants, but are now being required to return those funds.
2. Why a Rectification is Possible:
Taxes paid on income that is later refunded (like aid that must now be returned) can be corrected because that income is no longer validly taxable.
3. How to Proceed:
The self-employed worker must submit a rectification request to the Agencia Tributaria.
The process involves amending the tax return for the year in which the aid was originally declared.
4. Documentation Required:
Proof that the aid was returned (e.g. receipts of repayment).
The original tax return where the aid was declared as income.
5. Deadline:
Generally, rectification requests must be submitted within four years of the initial tax return filing date.
6. Refund Process:
Once the rectification is approved, the Agencia Tributaria will issue a refund for the overpaid taxes.
Here’s a step-by-step guide on how to draft a “Solicitud de Rectificación de Autoliquidaciones” to recover taxes paid on COVID-19 aid:
Step 1: Gather the Required Documents.
Before submitting your request, ensure you have the following:
1. The original tax return (Modelo 100 or Modelo 130/131) where the COVID-19 aid was declared as income.
2. Proof of repayment of the aid (e.g. bank transfer receipts or official letters confirming the repayment).
3. Personal identification (DNI/NIE).
Step 2: Draft the Request Letter.
Below is a template for your “Solicitud de Rectificación de Autoliquidaciones”:
English version for your understanding and Spanish version to be sent below.
Your Full Name.
DNI/NIE.
Address: Your Full Address.
Phone: Your Phone Number.
Email: Your Email Address.
Agencia Estatal de Administración Tributaria (AEAT)
Local Office Address
Subject: Solicitud de Rectificación de Autoliquidaciones y Devolución de Ingresos Indebidos.
Dear Sir/Madam.
I am writing to formally request a rectification of my self-assessed tax return for the fiscal year [Year], as I have been required to return the COVID-19 aid I received during the pandemic.
The aid, which I included as taxable income in my declaration, was refunded to the relevant authority on [Date of Repayment]. Attached are the supporting documents, including proof of repayment and the corresponding tax return.
I request the following:
1. That my tax return for the fiscal year [Year] be rectified to exclude the refunded aid amount of [€Amount].
2. That the corresponding taxes paid on this income be refunded as overpayment.
I kindly ask for a confirmation of receipt of this request and to be informed about any additional documents or steps required to process my application.
Thank you for your assistance.
Sincerely,
Your Full Name
Attachments:
1. Proof of repayment of aid.
2. Copy of the original tax return (Modelo 100, 130, or 131).
3. Copy of DNI/NIE.
Step 3: Submit the Request.
1. Online Submission:
Log in to the Agencia Tributaria’s online platform ([www.agenciatributaria.es](https://www.agenciatributaria.es)) using your digital certificate or Cl@ve.
Navigate to the “Mis Expedientes” section and submit the rectification request under “Presentación de escritos y documentos”.
2. In-Person Submission:
Print the request and take it to your local Agencia Tributaria office. Make an appointment via their website or by calling their helpline.
3. By Mail:
Send the request and attachments to your local tax office by certified mail (carta certificada).
Step 4: Follow Up
Once submitted, the Agencia Tributaria will review your request. Processing times may vary, but you can check the status through your online account or by contacting the office
The letter in Spanish.
Tu Nombre Completo
DNI/NIE:
Dirección: Tu Dirección Completa.
Teléfono: Tu Número de Teléfono.
Correo Electrónico: [Tu Correo Electrónico]
Agencia Estatal de Administración Tributaria (AEAT).
[Dirección de la Delegación Local]
Asunto: Solicitud de Rectificación de Autoliquidaciones y Devolución de Ingresos Indebidos.
Estimados/as Señores/as.
Por la presente, solicito formalmente la rectificación de mi autoliquidación del impuesto correspondiente al ejercicio fiscal [Año], ya que se me ha requerido la devolución de las ayudas COVID-19 que recibí durante la pandemia.
Dicha ayuda, que declaré como ingreso sujeto a tributación en mi declaración, fue devuelta a la autoridad correspondiente el [Fecha de la Devolución]. Adjunto los documentos justificativos, incluyendo el comprobante de la devolución y la declaración de impuestos correspondiente.
Solicito lo siguiente:
1. Que se rectifique mi declaración del ejercicio fiscal [Año] para excluir el importe de la ayuda devuelta, que asciende a [Importe en Euros].
2. Que se me devuelvan los impuestos pagados en exceso sobre este ingreso.
Agradecería que me confirmen la recepción de esta solicitud y me informen sobre cualquier documentación adicional o pasos necesarios para completar el trámite.
Muchas gracias por su atención.
Atentamente,
[Tu Nombre Completo]
Documentos Adjuntos:
1. Comprobante de devolución de la ayuda.
2. Copia de la declaración de impuestos original (Modelo 100, 130 o 131).
3. Copia de DNI/NIE.
Instrucciones Adicionales:
Para “enviar online”: Accede a la página de la Agencia Tributaria ([www.agenciatributaria.es](https://www.agenciatributaria.es)) con tu certificado digital o Cl@ve, y presenta la solicitud en la sección “Mis Expedientes”.
Para entrega presencial: Lleva esta carta y los documentos a tu delegación local de la Agencia Tributaria tras concertar una cita.
Para envío postal: Envía la carta y los documentos por correo certificado a tu oficina local de Hacienda.
Hoping most are in time to make the claim.