Filing of supplementary self-assessments
What is a complementary self-assessment?
Complementary self-assessments are considered to be those that refer to the same tax obligation and period as others previously presented and which result in a amount to be paid that is higher or an amount to be returned or offset that is lower than the amount resulting from the previous self-assessment. , which will subsist in the unaffected part.
When can a complementary self-assessment be submitted?
A complementary self-assessment can only be submitted for:
- Request a refund or compensation for a smaller amount.
- Make a deposit for a larger amount.
Therefore, if a taxpayer considers that a self-assessment has harmed his legitimate interests, he may only obtain compensation for the damage he has experienced by initiating a self-assessment rectification procedure.
Legal regulation
Both article 122 of Law 58/2003, General Tax, and article 118 of the General Regulations for the Application of Taxes, approved by RD 1065/2007, establish that self-assessments can only be complementary (they can never be have substitute character) , that is, they always result in an amount favorable to the Administration, unlike what happens with declarations (for example, informative declarations) that may have a complementary or substitutive, since they do not have associated income or refund.
Characteristics of complementary statements
- There must always be a previous self-assessment submitted to which it complements. The amount of the initial self-assessment will be deducted from the tax amount resulting from the complementary self-assessment.
- If a complementary self-assessment is presented in relation to an obligation and period for which an improper refund has already been obtained, in whole or in part, the amount improperly obtained must be entered plus the fee that, if applicable, may result from the complementary self-assessment.
- In its presentation it will be stated that it is a complementary self-assessment , the tax obligation and the period to which it refers. All data, new or modified and those that were included in the initial declaration, must be entered.
Submission periods
They can be presented within the period established for their presentation or after it, as long as the right of the Administration to determine the tax debt has not expired. In the latter case, they are considered untimely and if there is an amount to be deposited, the surcharges provided for in article 27 of the LGT will be applied if there has not been a prior requirement for its presentation. ##1##
Filing of supplementary self-assessments
The presentation of a complementary self-assessment is carried out when the error caused has been to the detriment of the Public Treasury. The situation must be regularized by submitting the corresponding model (the one originally submitted) for the year in which the error occurred, checking the "Complementary" box .