Supplementary tax return

An "X" must be marked in the supplementary tax return box when, for the same tax period, another or other returns for this tax have been filed previously and the purpose of the new return is to pay the difference between the result of the previous return and that of the new or supplementary return, or to reflect a refund amount that is lower than the amount previously self-assessed. The supplementary tax return should therefore include all the data requested in the form, adding those which are the subject of the new tax return in addition to those which were included in the original and, where appropriate, subsequent tax returns. Likewise, you must enter in the boxes [00619] and [00620] "Amount of payment/refund made from the original declaration" on page 14 bis of form 200, the result of the previous self-assessment preceded by the minus (-) or plus (+) sign, depending on whether the original declaration resulted in an amount to be paid or refunded, respectively.

However, if the original self-assessment had resulted in a refund, only the amount whose refund was made by the Administration will be recorded.

If the refund has not been made by the administration, "zero" should be entered in the box corresponding to that administration.

When the taxpayer marks the supplementary declaration box with an "X", he/she must then state the receipt number of the previous declaration to which it is supplementary, and which appears on the payment or refund document for this declaration.

In cases where an undue payment has been made in the original or the taxpayer considers that said declaration has harmed his legitimate interests in any way, he may request a refund of the payment or request a correction of the declaration in accordance with the procedure established for this purpose, but in no case may he submit a supplementary declaration.