How to correct a return already filed with DGI (rectificativa)

You filed a tax return — IRPF, IVA, IRAE, whatever — and later realized there was a mistake, or that you forgot to include something. Relax: it's not a serious problem and it has a fix. You correct it by filing a rectifying return (technically a reliquidación). Here's how it works, in plain terms.

Yes, you can (and should) correct it

Getting a return wrong is common, and DGI has a mechanism to fix it: you don't have to "live with" an error or wait for someone to come after you. You can file a rectificativa that replaces the one you already sent. It doesn't matter whether the mistake helped you or hurt you: the right thing is to leave the return as it should have been from the start.

A rectificativa replaces the whole return

A key point that confuses many people: the rectificativa is not a "patch" reporting only what changed. It's a complete return that replaces the previous one. You have to re-enter all the data — the parts that were fine plus the corrected figure — not just the line you're fixing. DGI puts it like this in its instructions:

DGI instructions on the "Reliquidación" declaration type:

«La reliquidación sustituye a una declaración presentada para el mismo período, y debe contener toda la información a declarar, no solamente la que se corrige o agrega.»

In English: The reliquidación replaces a return already filed for the same period, and must contain all the information to be declared, not only what is corrected or added.

How to file it

You file it through DGI's online services, with your clave (digital identity). Go to the return-submission section, use the same form as the original return, and in the declaration type choose "Reliquidación" instead of "Original". Fill in all the correct data and submit. If you work with an accountant, hand it over and they file it for you. The reliquidación becomes the valid return for that period.

If the correction means you owe more

If, once corrected, it turns out you owed more than you paid, you pay the difference. And since that tax was paid late, a fine and late-payment surcharges (recargos por mora) may apply for the time elapsed, counted from the original due date. The Tax Code frames it like this:

Tax Code, article 94 (default / mora):

«La mora se configura por la no extinción de la deuda por tributos en el momento y lugar que corresponda, operándose por el solo vencimiento del término establecido.»

In English: Default (mora) arises from the non-extinction of the tax debt at the time and place due, occurring by the mere expiry of the established term.

In plain terms: the surcharge runs simply because the tax was paid late, even if the mistake was in good faith. The sooner you correct and pay, the fewer surcharges pile up. The exact fine and surcharge depend on the dates and the current rate; it's best to calculate it in the online services or with your accountant before paying.

If you realize you overpaid

The reverse case exists too: you correct and it turns out you had overpaid (you declared income that wasn't right, didn't deduct something you were entitled to, etc.). There the rectificativa can generate a credit in your favor. Depending on the tax, that balance can be used to pay other obligations or claimed as a refund. You don't lose it for having made a mistake — that's why it's worth correcting even when the error worked against you.

Better to correct before DGI detects it

The most important difference is timing. Correcting on your own, before DGI flags it or opens an audit, is almost always much cheaper: you pay the difference with the late-payment surcharges, but you avoid the harsher penalties (for example, fines for fraud or for contravention) that apply when the agency detects the omission. A spontaneous rectificativa is a sign of good faith. If you're unsure of the impact, check with an accountant before filing.

• The annual IRPF return in Uruguay: how it works
• The DGI clave and online services: how to get it

Frequently asked questions

• Can I correct any return? Yes, by filing a rectificativa (reliquidación) for the same period and form.
• Do I only report what changed? No: the rectificativa replaces the previous one and must carry all the data, not just the corrected item.
• Where do I file it? Through DGI's online services, with your clave, choosing the "Reliquidación" type.
• Will I be fined for correcting? If the correction means more tax, a fine and late-payment surcharges may apply for the elapsed time; correcting before DGI detects it reduces the risk of larger penalties.
• What if I overpaid? The rectificativa can generate a credit in your favor, used or refunded depending on the tax.
• How many times can I rectify? You can file more than one rectificativa; each replaces the previous one.

In short: if a return went out with an error, you fix it with a rectificativa that replaces the original and carries all the correct data. If you owe more, you pay the difference with late-payment surcharges; if you overpaid, you may be left with a credit. And correcting on your own initiative always beats waiting. When in doubt about amounts or dates, lean on an accountant and on DGI's online services.