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Form 100. 2019 Personal Income Tax return

8,12,1,2. How to make the supplementary tax return


  1. The new (complementary) declaration will include all the data that must be declared; To do so, you must add any details that you have not entered, modify the errors and keep the details entered in the original declaration that are correct.

  2. You will also have to fill in the "Supplementary tax return" section

    If the supplementary tax return results in an amount to be returned less than that requested in the previous tax return and this refund has not been agreed by the Tax Agency, it will only mark box 107.

    In another case, tick the box "Supplementary tax return for reasons other than that of the previous box" indicating the box or boxes that correspond to the type of supplementary tax return that you are going to file:

    Box 108 If you have received delays in earned income after the previous tax return for 2019. 

    Box 109 You must check this box if you have received amounts for the floor clause, when, in the same financial year 2019, you have entered them as a deductible expense for income from real estate or economic activity.

    Box 110 When you have to file a supplementary tax return for the 2019 financial year due to having lost the status of taxpayer due to a change of residence abroad, except for taxpayers who are in the following case in box 111.

    Box 111 In the event of a transfer of residence to another European Union state, and you choose to allocate the outstanding incomes as they are obtained.

    Box 112 Supplementary tax return for change of residence abroad, which generate capital gains.

    Box 113 Supplementary tax return for the loss of the resident status in 2019 of the member to whom the special regime for the exchange of securities or mergers and spin-offs provided for in the Corporation Tax Act has been applicable.

    Casilla 114 Complementary if there has been a change of residence in another Autonomous Community and it does not have any effects

    Box 115 When it was made, in 2019, the advance provision of consolidated rights for social security systems was made.

    Box 116 When the holder of the protected assets of persons with disabilities has made advance use of the assets or rights contributed.

    Casilla 117 When the conditions necessary to apply the exemption for reinvestment in primary residence and newly created entities have been breached, declared in 2019.

    Box 118 When the conditions assumed in the application of the reinvestment exemption in life annuities have been breached, or full or partial advance of the economic rights derived from life annuities.

    Box 119 When the period for maintaining the shares has been breached in at least three years, delivered to the workers.

    Box 120 When the company declared that compensation for dismissal or cessation in 2019 was exempt, and subsequently this exemption was lost.

    Box 121 When equity elements, securities or homogeneous holdings are acquired that prevent the capital loss from being calculated initially set out in the 2019 tax return.

    Box 122 You must tick this box when the reason for the supplementary tax return is different from those shown in boxes 108 to 121.

    Result of the previous self-assessments corresponding to 2019:

    In addition, in the appropriate box, the amount to be paid from the previous tax return, or if the original tax return was returned (except when box 107), the amount of the refund provided that it has already been made by the Tax Administration.

Once the differential payment resulting from the new settlement has been determined, the amount that was deposited in the original tax return will be subtracted from it, if it was positive, or the refund received will be added, if it has been returned; The result obtained is the payment that must be paid as a result of the supplementary tax return.

The calculations made by the program will be included in the "O" Regularisation "section of page 23 of the tax return and in the income document (form 100).

If the supplementary tax return is on a joint tax return, you must make any necessary changes to each of the individual tax returns and then you must complete the "Supplementary tax return" section in the joint tax return in accordance with the above.

  1. 8,12,1,2,1. Supplementary tax returns without penalty or interest or surcharge
  2. 8,12,1,2,2. Supplementary tax returns including late payment interest
  3. 8,12,1,2,3. Special cases of payment in instalments: Death and change of residence
  4. 8,12,1,2,4. Tax rate