How to modify an informative tax return via file (supplementary and substitute tax returns)
Once an information return for the 2021 tax year has been filed using a file, the same filing method must be used to make changes to it, as the two available methods, web form and file, are mutually exclusive.Therefore, the method of filing the first declaration makes it compulsory to use the same form of filing for subsequent declarations.
After the filing of an original tax return, all other tax returns shall be supplementary or replacement.
- Supplementary:these will only be used to add records to the original tax return.You can file as many supplementary tax returns as required.They require an identification number that has not been used for a previous filing, and must include an origin identification number corresponding to a tax return filing that has not been cancelled.
Provide the NIF of the taxpayer and click "Select file to validate" to select the file with the supplementary tax return.
The file has to comply with the registry design for a supplementary tax return:positions 108-120:confirmation no. of the new tax return;position 121:C, supplementary tax return mark;positions 123-135:13 positions for the identification number of the original tax return.
After reading the file, the result of the file validation is given.Click on the "Submit correct records" button to send the new records.
If the filing is successful, you will get a response page with the PDF confirmation that includes the supplementary tax return mark, in addition to the identification number of the previous tax return.
- Replacements:these are used to cancel and fully replace a prior tax return from the same financial year.You can file as many replacement tax returns as needed, which must include an identification number that has not been used for a previous tax return.To file a substitute return it is essential to first cancel the return it replaces from the service "Cancellation of return by substitution" in "Consultation and cancellation of returns".
Please note that when you delete a tax return it is no longer accessible so it is important to keep the identification number of the tax return you wish to delete as it must be included in the file of the replacement tax return to be submitted later.
As with the filing of supplementary tax returns, you must access the submission via file of the form in question and select the file that conforms to the registry design of a replacement tax return:positions 108-120:confirmation no. of the new tax return;position 122:S, replacement tax return mark;positions 123-135:13 positions for the identification number of the original tax return cancelled.
The result of the filing of this tax return generates the PDF document with the substitution tax return mark and the identification number of the previous tax return.
Therefore, when you file a supplementary tax return, the result will be that both the records of the original tax return and those of the supplementary one will be saved.Whereas if you file a replacement tax return, after cancelling the original one, the only records that will remain valid will be those of the replacement tax return.