La Agencia Tributaria informa sobre el servicio de «Complementarias Calculadas» del IRPF 2023
Algunos contribuyentes presentan la declaración del Impuesto sobre la Renta de las Personas Físicas con errores de importe no muy elevado, cuya subsanación puede ser realizada por el propio contribuyente de manera voluntaria, sin que se inicie ningún procedimiento de comprobación por parte de la AEAT, a través del nuevo servicio de «Complementaria Calculada» del IRPF del ejercicio 2023.
Servicio disponible a través de Renta WEB
A los contribuyentes para los que está disponible la «Complementaria calculada«, se les informa al acceder al «Servicio tramitación de borrador / declaración (Renta WEB)» del concepto en el que se han detectado diferencias entre la declaración presentada y la información de la que dispone la AEAT.
Si el contribuyente quiere subsanar los errores de los que ha sido informado, puede presentar una «Complementaria calculada» seleccionando «Modificar declaración” y siguiendo los pasos que se le van indicando, de tal manera que, en unos pocos clics y sin tener que modificar ningún dato, finaliza el proceso de presentación de la «Complementaria calculada«.
También disponible a través de la APP de la AEAT
Este servicio también está disponible a través de la App de la Agencia Tributaria seleccionando “Presentar Complementaria”.
Comunicaciones de la AEAT sobre el servicio
Para informar a los contribuyentes que disponen de este servicio se les ha enviado una comunicación en la que se les explica de forma sencilla cómo presentar la «Complementaria calculada«, de acuerdo con el principio de simplificación del lenguaje administrativo fijado en el Plan Estratégico de la AEAT 2024-2027.
La discrepancia no obliga necesariamente a presentar una complementaria
Es importante tener en cuenta que la puesta a disposición del contribuyente de la «Complementaria calculada» no supone que el contribuyente haya cometido necesariamente un error en su declaración del Impuesto sobre la Renta de las Personas Físicas, ya que lo que se le pone de manifiesto es una discrepancia entre su declaración y la información de la que dispone la AEAT, por lo que, si esa discrepancia tiene justificación, el contribuyente no tiene por qué presentar la «Complementaria calculada«.
En este sentido, precisamente porque la discrepancia puede estar justificada, no es necesario que el contribuyente aporte ninguna documentación para explicar por qué no presenta la «Complementaria calculada«.
La recomendación de Moya&Emery
En caso de que recibas una comunicación de la Agencia Tributaria sobre discrepancias entre tu declaración y la información que dispone la AEAT, te recomendamos que te pongas en manos de un asesor experto que podrá informarte, según las circunstancias de tu caso, de la medida más recomendable a tomar.
¿Has recibido una comunicación de discrepancias entre tu declaración y los datos de la AEAT? ¿Necesitas información, asesoramiento hacer una simulación de declaración de IRPF o ayuda para confeccionar y presentar tu renta?
¿Quieres más información? Puedes leer entradas anteriores sobre el impuesto sobre la renta de las personas físicas (IRPF) aquí y la declaración de la renta pero sobre todo no lo dudes y ponte en contacto con Moya&Emery, rellenando el formulario a continuación, ante cualquier duda o necesidad al respecto.
Datos de contacto
O rellena nuestro formulario para ponernos en contacto contigo.
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