Amending incorrect crypto declarations in Spain

Declared too little (under-declared):

• File a "declaración complementaria" (supplementary declaration)
• Voluntary: 3-20% surcharge depending on time elapsed
• After Hacienda detects: higher penalties
• Prescription period: 4 years

Declared too much (over-declared):

• File "solicitud de rectificación de autoliquidación"
• 4 year deadline from original filing
• Hacienda refunds the overpaid amount

Unfiled Models 172/173:

• File them late (extemporáneamente)
• Late filing < penalty for non-filing
• Voluntary action before a notice = always better

kointax can recalculate prior year declarations and generate correction reports.

👉 Use kointax to correct previous declarations