Application for correction of factual or calculation errors

When can this application be submitted?

An application can be submitted at any time before the error proscribes, four years from when it was made.

Who can apply?


  • Application form

Time limit for resolution

  • The time limit for resolving the claim is six months from the date of submission.
  • If no resolution has been sent at the end of this period, the lack of administrative response should be considered a negative resolution, such that the claim has been rejected.
  • If you do not agree with the resolution, you can lodge an appropriate administrative lawsuit, within the deadline.


  • Ley general tributaria (General Tax Law)
    • Time limit for presentation: art. 220.1
    • Proscribed legal deadline: art. 67
    • Time limit for resolution: art. 220.2