Skip to main content
Practical Manual of Companies 2020.

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 boxes [00619] and [00620] "Amount deposited/refund made of the original declaration" on page 14 bis of form 200, the result of the previous self-assessment preceded by the minus sign (-) or plus sign (+), depending on whether the original declaration results in an amount to be deposited or returned, respectively.

However, if the original self-assessment had resulted in a refund, only the amount whose refund had been 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 complementary declaration box with an "X", they must then record the supporting document number of the previous declaration to which it is complementary, and which appears in the document of entry or return of this.

In cases in which the original declaration has produced an undue income or the taxpayer considers that said declaration has harmed in any way their legitimate interests, may request a refund of the income or request rectification of the declaration according to the procedure established for this purpose, but in no case may it submit a complementary declaration.