How to modify an informative declaration using a file (complementary and substitute declarations)
If you have submitted an informative return by file and need to make changes to it, you must do so using the same submission method (by file).
After submitting the original declaration, the rest of the declarations will be complementary or substitutes.
Supplementary tax return
A supplemental return will be filed only to add records to the original return. You can file as many supplementary returns as necessary. In the file you must include your own identification number (not used in any other previous presentation), the complementary mark and the identification number of the previous declaration, which has not been canceled.
Provide the NIF of the declarant and click "Select the file to validate" to select the file with the complementary declaration.
The file must conform to the record design and meet the specifications for a supplemental statement. For example, for model 190:
- Positions 108-120: identification number of the new complementary declaration
- Position 121: Supplementary declaration mark (C)
- Positions 123-135: Identification number of the original declaration to which it complements (13 positions)
After reading the file, the validation result is obtained. Click the "Submit correct records" button.
If the submission is completed correctly, you will obtain the response page with the receipt in PDF , which includes the supplementary declaration mark, in addition to the identification number of the previous declaration.
Substitute tax return
The purpose of a substitute declaration is to cancel and completely replace a previous declaration of the same financial year and period. You can file as many substitute returns as necessary.
To file a substitute declaration, it is essential to previously cancel the declaration it replaces from the "Deletion of declaration by substitution" service, within "Consultation and cancellation of declarations".
Please note that when you delete a declaration, it is no longer accessible. It is important to keep the identification number of the declaration that you wish to cancel since it must be included in the file of the replacement declaration that you will present later.
As in the presentation of a complementary declaration, access the presentation through the corresponding model file and select the declaration file.
The file must conform to the record design and meet the specifications for a replacement declaration. For example, for model 190:
- Positions 108-120: Proof number of the new declaration
- Position 122: Substitute declaration mark (S)
- Positions 123-135: Identification number of the original deregistered declaration (13 positions).
The result of the presentation of this declaration generates the receipt in PDF with the substitute declaration mark and the identification number of the previous declaration.
Note: When submitting a complementary declaration, the result will be that both the records of the original declaration and those of the complementary declaration are presented. While if a substitute declaration is presented, after canceling the original declaration, the records that remain valid are only those of the substitute declaration.